Answer the Following Question(s) Using the Information Below

Answer the following question(s) using the information below.
Gabe's Auto produces and sells an auto part for $30.00 per unit. In 2012, 100,000 parts were produced and 75,000 units were sold. Other information for the year includes:

-What is the inventoriable cost per unit using variable costing?

A) $14.25
B) $15.00
C) $18.75
D) $20.10
E) $20.00