26) Singh Enterprises manufactures picture frames. Its production operations are divided into two departments Assembly and Finishing. The company uses a process costing system. Singh incurre following costs during the year to produce 6000 picture frames: __ (9700+2250)/6000 If Singh can only sell 5100 picture frames during the year, what will be the cost per unit of the picti frames produced? (Round your answer to the nearest cent.) A) $1.62 3) $1.90 C) $2.34 D) $1.99