The Prattle Corporation makes and sells only one product called a Deb. The company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available: All of these expenses (except depreciation) are paid in cash in the month they are incurred.

Required: If the company has budgeted to sell 20,000 Debs in March, what is the average budgeted selling and administrative expenses per unit sold for March?