2019 is the first year of operations for Disctech, a manufacturer of discs. During the first month, the company manufactured 650,000 discs. Listed below are some of Disctech's cost data for the first month: $ 130,000 84,500 Per Unit $0.20 $0.13 Raw Materials used Labor-assembly (paid according to piece rate (per disc) Labor-shipping to customers Rent-factory Rent-warehouse for finished goods held for shipping Production supervisor salary Other fixed production costs Other fixed general and administrative costs Total Costs 39,000 13,000 6,500 $0.06 $0.02 $0.01 6,500 82,500 13,000 375,000 $0.01 $0.13 $0.02 $ Based on the above information, what is the product unit cost of a disk under GAAP ? $0.49 $0.43 $0.41 $0.38