please help me and is there a formula for this

16. During May, Kern Co. produced and sold 10,000 units of a product. Manufacturing and selling costs incurred during May were as follows: Direct materials and direct labor $200,000 Variable manufacturing overheads 45,000 Fixed manufacturing overheads 10,000 5,000 Variable selling costs The product's unit cost under direct (variable) costing was? A) $24.50 B) $25.00 C) $25.50 D) $26.00