Stosur Courtside Caterers is a small company that has hired you to perform some management advisory services. The following information pertains to 20XX operations. Sales (5000 microwave ovens) $1 350 000 Cost of goods sold 540 000 Store manager's salary per year 75 000 Operating costs per year 225 000 Advertising and promotion per year 25 000 Commissions (5% of sales) 67 500 What was the variable cost per unit sold for 20XX?