How does a per unit tax affect the price paid by the buyer and the amount received by the seller?

• A. The seller pays the tax, and the buyer receives a discount.
• B. Both the buyer and seller pay the tax equally.
• C. The buyer pays less than the unit price, and the seller receives more than the unit price.
• D. The buyer pays the price of the unit plus the tax, while the seller receives the price minus the tax.

Answer: (D)