Penny's TV and Appliance Store is a small company that has the following information pertaining to current year operations.

Sales $(2,000$ televisions$)$ $$900,000$

Cost of goods sold $400,000$

Store manager's salary per year $70,000$

Operating costs per year $157,000$

Advertising and prromotion per year $15,000$

Commissions $(4\%$ of sales$)36,000$

What was the Penny's TV variable cost per unit sold?

A$)$ $$18$

B$)$ $$235$

C$)$ $$339$

D$)$ $$200$

E$)$ $$218$