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 2016 are as follows:
$$\begin{array} { | l | l | } \hline \text { Beginning inventory } & \text { 0 units } \\\hline \text { Units produced } & 8300 \\\hline \text { Units sold } & 7800 \\\hline \text { Ending inventory } & 550 \\\hline \text { Direct materials } & \$ 5 \text { per unit } \\\hline \text { Direct labour } & \$ 10 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 22,000 \\\hline \text { Fixed manufacturing overhead } & \$ 14,000 \\\hline \text { Operating expenses } & \$ 25,000 \\\hline\end{array}$$
Using variable costing,calculate the product cost per unit produced.

A) $17.65 per unit
B) $20.66 per unit
C) $15.00 per unit
D) $16.75 per unit