Date Company
Date Company Makes Calendars Fixed Marketing Expense Totalled $13,000, and Fixed Administrative Expense Totalled

Date Company
Date Company makes calendars. Information on cost per unit is as follows: $$\begin{array} { l l } \text { Direct materials } & \$ 1.50 \\\text { Direct labour } & \$ 1.20 \\\text { Variable overhead } & \$ 0.90 \\\text { Variable marketing expense } & \$ 0.40\end{array}$$ Fixed marketing expense totalled $13,000, and fixed administrative expense totalled $35,000. The sales price per calendar is $10.
-Refer to Date Company. What is the variable product expense per unit?

A) $1.30
B) $3.60
C) $4.00
D) $4.60