Lisa's Lighting produces and sells a floor lamp for $75.00 per unit. In the first month of operation, 2,500 units were produced and 1,750 units were sold. In an unusual result, actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Variable manufacturing costs $20.00 per unit Variable marketing costs $ 3.00 per unit Fixed manufacturing costs $ 7.00 per unit Administrative expenses, all fixed $15.00 per unit Ending inventories: Direct materials -0- WIP Finished goods 750 units What is Cost of Goods Sold (COGS) per unit using variable costing? A. $30 B. $23 C. $45 D. $20