Raymaster is a small computer software company which uses the account analysis method and has hired you to perform some management advisory services. The company sold 2,500 high quality payroll programs last year.

Cost of goods sold	$600,000
Store manager's salary	80,000
Secretary's salary	40,000
Operating costs (Store)	120,000
Sales Personnel 4 employees
Salary	$29,000 each
Commissions of 15% of sales	?
Advertising and promotion per year	20,000
Sales	1,200,000

What is the variable cost per unit sold?

Select one:

A. $240

B. $72

C. $312

D. $180,000

E. $320

the answer is 500