Dorothy Products Sells Its Products for $20 Per Unit Using Variable Costing, Calculate the Product Cost Per Unit Produced

Dorothy Products sells its products for $20 per unit. Additional data for the month of April, 2014, are as follows: $$\begin{array} { | l | r | } \hline \text { Beginning inventory } & 0 \text { units } \\\hline \text { Units produced } & 8,000 \\\hline \text { Units sold } & 7,500 \\\hline \text { Ending inventory } & 500 \\\hline \text { Direct materials } & \$ 4 \text { per unit } \\\hline \text { Direct labor } & \$ 8 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 20,000 \\\hline \text { Fixed manufacturing overhead } & \$ 14,000 \\\hline \text { Operating expenses } & \$ 21,000 \\\hline\end{array}$$ Using variable costing, calculate the product cost per unit produced.

A) $12.00 per unit
B) $16.25 per unit
C) $14.50 per unit
D) $13.75 per unit