Polka King Gifts Had the Following Costs in March When

Multiple Choice

Polka King Gifts had the following costs in March when 400 ceramic statues 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 Polka King?

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
E) None of these answer choices is correct.