22) Singh Enterprises manufactures picture frames and uses process costing in its two departments: Assembly and Finishing. The firm incurred $9,700 of costs in the Assembly Dept. and $2,250 of costs in the Finishing Dept. this month to produce 6,000 picture frames. If Singh sold 5,100 picture frames during the month, what is the cost per unit of the picture frames produced? (Round your answer to the nearest cent.) A) $2.34 B) $1.99 C) $1.62 D) $1.90