Company X produces audio equipments in its factory. Raw materials cost for an audio system is TL$87$ per unit. Workers on the production lines are paid TL$14$ per hour. An audio system takes $6$ hours to complete. In addition, the rent on the equipment used to assemble audio systems amounts to TL$5,900$ per month. Miscellaneous materials cost TL$5$ per unit produced. A supervisor was hired to oversce production and her monthly salary is TL$3,000.$ Factory janitorial costs will be TL$1,500$ per month. Local TV and radio channels will charge TL$9,800$ for advertisements per month. The factory building depreciation expense per year will be TL$7,300,$ and factory property tax is TL$12,000$ per year. Material handling costs in the factory are expected to be around TL$140$ per month. Calculate unit production cost if the monthly production level is $1,530$ units. the answer $183\mathrm{.}9401$ but why we don't give the advertisements expenses of TL$9800$