Rincon Gifts Had the Following Costs in May When 400

Multiple Choice

Rincon Gifts had the following costs in May when 400 ceramic pots were produced: materials, $4,200; labor cost, $1,600; depreciation, $800; rent, $700; and other fixed costs, $500.Which one of the following is the correct cost for Rincon?

A) The fixed cost per unit is $3.75
B) The variable cost per unit is $14.50
C) The fixed cost per unit is $19.50
D) The total cost per unit is $14.50