Southern Goods Is Analyzing a Proposed Project Using Standard Sensitivity

Southern Goods is analyzing a proposed project using standard sensitivity analysis.The company expects to sell 4,500 units,±11 percent.The expected variable cost per unit is $13 and the expected fixed costs are $12,000.Cost estimates are considered accurate within a ± 5 percent range.The depreciation expense is $5,000.The sale price is estimated at $22 a unit,±2 percent.
What is the amount of the fixed cost per unit under the pessimistic case scenario?

A) $2.55
B) $3.00
C) $3.15
D) $4.02
E) $4.55