There Were No Beginning and Ending Inventories

$\begin{array}{lr}\text { Production in units } & 3,000 \\\text { Direct materials cost } & \$ 7,000 \\\text { Direct labor cost } & \$ 10,000 \\\text { Overhead cost } & \$ 9,600 \\\text { Sales commission per unit sold } & \$ 4 \\\text { Price per unit sold } & \$ 29 \\\text { Fixed selling and administrative expense } & \$ 7,000\end{array}$ There were no beginning and ending inventories.
-Refer to Figure 9-5. What is Sully's cost of goods sold per unit?

A) $12.60
B) $8.87
C) $10.00
D) $12.50
E) $16.60