Five Seasons Is a Merchandiser of Packed Foods How Much Was the Unit Cost Per Item of Product

Five Seasons is a merchandiser of packed foods.The company provides the following information for the year: $$\begin{array} { | l | r | } \hline \text { Sales Revenue } & \$ 141,000 \\\hline \text { Cost of Goods Sold } & 60,000 \\\hline \text { Operating Expenses } & 66,000 \\\hline \text { Net Income } & 15,000 \\\hline \text { Number of Units Sold } & 23,000 \\\hline\end{array}$$
How much was the unit cost per item of product sold? (Round your answer to the nearest cent.)

A) $5.48
B) $6.13
C) $2.61
D) $100.65