Sandhill Company sells its product for $$30$ per unit. During $2022,$ it produced $30000$ units and sold $12000$ units $($there was no

beginning inventory$).$ Costs per unit are: direct materials $$8,$ direct labour $$7,$ and variable overhead $$6.$ Fixed costs are: $$450000$

manufacturing overhead, and $$105000$ selling and administrative expenses.

The per$-$unit manufacturing cost under variable costing is

$$21\mathrm{.}00.$

$$36\mathrm{.}00.$

$$39\mathrm{.}50.$

$$58\mathrm{.}50.$Sandhill Company sells its product for $$30$ per unit. During $2022,$ it produced $30000$ units and sold $12000$ units $($there was no beginning inventory$).$ Costs per unit are: direct materials $$8,$ direct labour $$7,$ and variable overhead $$6.$ Fixed costs are: $$450000$ manufacturing overhead, and $$105000$ selling and administrative expenses.

The per$-$unit manufacturing cost under variable costing is

Select answer from the options below

$$21\mathrm{.}00.$

$$36\mathrm{.}00.$

$$39\mathrm{.}50.$

$$58\mathrm{.}50.$