Testbank Multiple Choice Question 85 At a lump-sum cost of $72000, Sunland Company recently purchased the following items for resale: Item No. of Items Purchased Resale Price Per Unit M 4600 $4.05 N 2300 12.60 O 6600 6.60 The appropriate cost per unit of inventory is: M N O $4.05 $12.60 $6.60 $3.63 $11.28 $5.91 $3.20 $9.95 $5.21 $5.33 $5.33 $5.33