Paradise Pottery had the following costs in May when production is 800 ceramic pots: materials, $8,700; labor (variable), $2,900; depreciation, $1,100; rent, $900; and other fixed costs, $1,500. The variable cost per unit and fixed cost per unit are, respectively,
a) $3.63 and $15.25
b) $17.00 and $1.88
c) $14.50 and $4.38
d) $15.88 and $3.00