4. During its first year of operations, Connor Company paid $45,160 for direct materials and $19.400 in wages for production workers. Lease payments and utilities on the production facilities amounted to $8.400. General, seling, and administrative expenses were $9.400. The company produced 6,400 units and sold 5.400 units for $16.40 a unit. The average cost to produce one unit is which of the following amounts? . Multiple Choice $1287 O $13.51 O $9.92 C $11.40 Which of the following transactions would cause net income for the period to decrease? 5 Multiple Choice 8010453 Peid $2.500 cash for raw material cost Purchased $8,000 of merchandise inventory Recorded $5,000 of depreciation on production equipment