The following income statements are provided for Li Company's last two years of operation:

	2012	2013
Number of units produced and sold	4,000	3,000
Sales revenue	$59,600	$44,700
Cost of goods sold	22,200	18,200
Gross margin	37,400	26,500
General, selling and administrative expenses	10,600	8,800
Net income	$26,800	$17,700

Assuming that cost behavior did not change over the two year period, what is the amount of the company's variable cost of goods sold per unit? (Round your answer to 2 decimal places.)

$3.00 per unit

$8.80 per unit

$4.00 per unit

None of these