Allston Products Sells a Special Kind of Effects Pedal for Musical

Allston Products sells a special kind of effects pedal for musical performers. Each unit sells for $20.00. Additional data for the month of April, 2011, are as follows:
$$\begin{array} { | l | r | r | } \hline \text { Direct materials } & \$ 4.00 & \text { per unit } \\\hline \text { Direct labor } & \$ 8.00 & \text { per unit } \\\hline \text { Variable manuf. overhead } & \$ 20,000 & \text { per month } \\\hline \text { Fixed manuf. ovehead } & \$ 14,000 & \text { per month } \\\hline \text { Operating Experses } & \$ 21,000 & \text { per month } \\\hline & & \\\hline \text { Bepinging inventory } & 0 & \text { units } \\\hline \text { Units produced } & 8,000 & \text { units } \\\hline \text { Units sold } & 7,500 & \text { units } \\\hline \text { Ending inventory } & 500 & \text { units } \\\hline\end{array}$$
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Using variable costing, what is the cost per unit produced?

A) $16.25
B) $14.25
C) $14.50
D) $12.75