So$-$Beautiful Body Products Ltd$.$ manufactures body wash liquid soap. The controller has provided the following information and stated that standard costing is used for manufacturing, marketing, and administrative costs.

$($i $($Click the icon to view the information.$)$

There were no beginning or ending inventories of materials or work$-$in$-$process.

What is the per unit variable cost at So$-$Beautiful Body Products Ltd$.?$

A$.$ $$1\mathrm{.}00$

B$.$ $$4\mathrm{.}00$

C$.$ $$7\mathrm{.}50$

D$.$ $$12\mathrm{.}00$

E$.$ $$6\mathrm{.}20$

Information

$\backslash$table$[[\backslash$table$[[$Beginning inventory$],[$Production$],[$Sales$]],\backslash$table$[[\backslash$table$[[$January$],[0],[39,500],[36,500]]]],\backslash$table$[[\backslash$table$[[$February$],[3,000],[43,000],[41,000]]]],],[$Other information:$],[$Selling price,$$10\mathrm{.}00$