South coast appliance store is a small company that has hired you to preform 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 operating cost per year 150,000

operating costs per year. 220,000

advertising and promotion per year 18,960

commission(3.2% of sales) 176,000

what was the variable cost per unit sold for 2017?