Harrison Carpets Incurred the Following Costs for March When 3,000

Multiple Choice

Harrison Carpets incurred the following costs for March when 3,000 square feet of carpet were produced and sold:
. $18,500 for nylon thread used on carpet
. $5,000 for scotch guard for carpet
. $7,200 for jute backing to reinforce the carpet
.$6,800 for glue to be used in the manufacturing process
. $13,000 for insurance (half for administrative activities, half for production activities)
. $9,000 for production employees' wages
. $6,500 for rent and utilities in the factory
How much are variable costs per unit if 3,500 square feet of carpet are produced and sold in April?

A) $22.00
B) $15.50
C) $12.50
D) $18.86