Direct material per unit = $6
Direct labor per unit = $4.30
Variable manufacturing overhead per unit = $1.70
Sales commission per unit = $1
Variable administrative expense per unit = $0.40
Variable cost per unit sold = Direct material per unit + Direct labor per unit + Variable manufacturing overhead per unit + Sales commission per unit + Variable administrative expense per unit
= 6 + 4.30 + 1.70 + 1 + 0.40
= $13.40
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