Based on Boston, MA, Nicole Company paid $49,990 for direct materials and $19,700 in wages for production workers. Lease payments and utilities on the production facilities amounted to $8,700 during its first year of operations. General, selling, and administrative expenses were $9,700. The company produced 6,700 units and sold 5,700 units for $16.70 a unit. The average cost to produce one unit is which of the following amounts? Multiple Choice $10.30 $13.75 $11.70 $13.15