A manual process takes 18 minutes of direct labor time and six pounds of material to produce a product. Automating the process requires 12 minutes of machine time and 5 pounds of material. The cost per labor hour is $9, the cost per machine hour is $7, and the cost per pound of materials is $11. Find the nonvalue - added cost for the above situation.

$2.40 per unit

$12.30 per unit

$9.00 per unit

$1.70 per unit