During October, Rover Industries Produced 35,000 Units of Product with Costs

During October, Rover Industries produced 35,000 units of product with costs as follows: $\begin{array}{lr}\text { Direct materials }&\$84,000\\\text { Direct labor } & 43,000 \\\text { Variable overhead } & 13,000 \\\text { Fixed overhead } & 147,000\end{array}$ What is Rover's unit cost for October, calculated on the variable costing basis?

A) $3.25.
B) $3.75.
C) $4.00.
D) $4.50.
E) $5.00.