Gaby Is Planning to Produce and Sell Baseball Hats for Toby's

Gaby is planning to produce and sell baseball hats for Toby's concert. She expects to produce and sell 300 at a selling price of £8 each. Her breakeven point is 213 hats. To produce the hat, the following costs will be incurred:
Fabric: £3 per hat
Labour costs/hour: £8 per hour
Rent of premises: £460 per annum
Insurance: £180 per annum
Each hat will take a carpenter 15 minutes to make. Which of the following statements is true?

A) The variable cost per unit will be £5 and fixed costs will be £640.
B) The variable cost per unit will be £11 and fixed costs will be £640.
C) The variable cost per unit will be £5 and fixed costs will be £460.
D) The variable cost per unit will be £11 and fixed costs will be £460.