13. Hannibal Company produces a number of chemical products, two of which are Product X1 and Product X2. The controller and environmental manager have identified the following environmental activities and costs associated with the two products: Pounds produced Packaging materials (pounds) Energy usage (kilowatt hours) Toxic releases (pounds into air) Pollution control (machine hours) Product X1 400,000 120,000 40,000 100,000 16,000 Product X2 1,000,000 60,000 20,000 20,000 4,000 Costs of activities: Using packaging materials Using energy Releasing toxins (fines) Operating pollution control equipment $360,000 96,000 48,000 112,000 What is the fines cost per unit for toxic releases of Product X1? a. $0.040 b. 80.008 c. $0.100 d. $0.080