Five Seasons Is a Merchandiser of Packed Foods How Much Was the Unit Cost Per Unit of Product

Five Seasons is a merchandiser of packed foods. The company provides the following information for the year 2015: $$\begin{array} { | l | r | } \hline \text { Sales Revenue } & \$ 140,000 \\\hline \text { Cost of Goods Sold } & \$ 63,000 \\\hline \text { Operating Expenses } & \$ 67,500 \\\hline \text { Net Income } & \$ 9,500 \\\hline \text { Number of Units Sold } & 27,000 \\\hline\end{array}$$ How much was the unit cost per unit of product sold?

A) $3.14
B) $5.18
C) $2.33
D) $0.82