South Coast Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to 2017 operations.

Sales (5,500 microwave ovens) $5,500,000

Cost of goods sold 962,500

Store manager's salary per year 150,000

Operating costs per year 220,000

Advertising and promotion per year 18,960

Commissions (3.2% of sales) 176,000

1. What was the variable cost per unit sold for 2017?