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 Disctechs cost data for the first month:

						Per Unit
Raw Materials used					$ 117,000	$0.18
Labor-assembly (paid according to piece rate (per disc)					84,500	$0.13
Labor-shipping to customers					39,000	$0.06
Rent-factory					13,000	$0.02
Rent-warehouse for finished goods held for shipping					6,500	$0.01
Production supervisor salary					6,500	$0.01
Other fixed production costs					45,500	$0.07
Other fixed general and administrative costs					13,000	$0.02
Total Costs					$ 325,000

Based on the above information, what is the product unit cost of a disk under GAAP ?

$0.41

$0.43

$0.49

$0.38