ASAP

Oriole Enterprises manufactures baseball equipment. During the last quarter of $2020,$ the company produced $51600$ baseball bats. The company's accounting records reveal the following information about the last quarter's production:

Cost of beginning Work$-$in$-$Process $($WIP$)$ Inventory

Cost of ending Work$-$in$-$Process Inventory

Cost of Direct Materials $($DM$)$ added during the quarter

Cost of Direct Labor $($DL$)$ added during the quarter

Cost of Manufacturing Overhead $($MOH$)$ added during the quarter

$$105600$

$87600$

$228600$

$110600$

$163960$

In the given scenario, how much per unit cost company has incurred in producing the baseball bat?

$$10\mathrm{.}10$ per bat

$$ $$3\mathrm{.}02$ per bat

$$ $$9\mathrm{.}38$ per bat

$$ $$13\mathrm{.}50$ per bat