Salhiya Manufacturing Company produced 25,000 units during 2019 and provided the following information for the year ended December 31, 2019: Sales revenue $750,000 Sales Returns 5,000 Sales Discount 1,000 Finished goods inventory, January 1 35,000 Finished goods inventory, December 40,000 31 Cost of goods manufactured 73,000 Total manufacturing overhead cost 15,000 Direct material used 20,000 Direct labor 30,000 Total selling and administrative 25,000 expenses Interest expenses 4,000 Interest revenues 3,000 Gain from the sale of equipment 12,000 How much is the cost per unit? Select one: O $2.92 S 2.72 $ 2.60 $ 3.60