At a Production Level of 6,500 Units a Project Has

At a production level of 6,500 units a project has earnings before interest and taxes of $67,385.Depreciation is $10,300 and fixed costs are $41,200.What is the variable cost per unit if the sales price per unit is $34.50?

A) $19.38
B) $14.07
C) $17.76
D) $18.92
E) $16.21