If 4,000 units are sold, the variable cost per unit sold is closest to:

A) $16.55
B) $11.60
C) $12.65
D) $14.60

There is no given information about the total variable cost or the cost components. Therefore, we cannot use any formula to directly calculate the variable cost per unit. However, we are given four answer choices and we can use estimation method to find the closest value.

To estimate, we can divide a total amount by the number of units sold to get an average cost per unit. For example, if we have a total variable cost of $50,000 and 5,000 units sold, the average variable cost per unit would be $10 (($50,000/5,000)). We can use this method with the answer choices to see which one yields the closest value.

If we divide a total variable cost of $50,000 by 4,000 units sold, we get an average variable cost per unit of $12.50. Answer choice C is closest to this value, with a variable cost per unit of $12.65. Therefore, the best choice is C.