Last Year,Adara Company Produced 7000 Units and Sold 5000 Units

Last year,Adara Company produced 7000 units and sold 5000 units.The company had no beginning inventory.They incurred the following costs: $\begin{array}{|l|l|}\hline\text { Direct materials per unit } & \$ 15 \\\hline \text { Direct labor per unit } & \$ 6 \\\hline \text { Variable overhead per unit } & \$ 3 \\\hline \text { Total fixed manufacturing } & \\\text { overhead } & \$ 28,000 \\\hline \text { Total selling and administrative } &\$ 75,000\\\hline\end{array}$ Adara's product cost per unit under variable costing is

A) $28
B) $24
C) $30
D) $39