The Cumberland Company Provides the Following Information What Is the Variable Product Cost Per Unit for Cumberland

The Cumberland Company provides the following information: $\begin{array} { l } \text {Sales (250,000 units) }&\$625,000\\ \text {Manufacturing costs: }&\\ \text {Variable }&212,500\\ \text { Fixed}&37,500\\ \text {Selling and administrative costs: }&\\ \text {Variable }&100,000\\ \text { Fixed}&25,000\\\end{array}$
What is the variable product cost per unit for Cumberland?

A) $2.50
B) $1.25
C) $0.40
D) $0.85