Connor Company started its operations on Januar 1, Year XXX1. The following data from the financial records for Year XXX1 is made available to you: Direct materials consumed in manufacturing $53,310 Wages paid to direct labor Lease payments and utilities on the production facilities General selling and administrative expenses Number of units produced during Year XXX1 $19,900 $8,900 $9,900 6,900 Number of units sold during the year XXX1 5,900 Selling price of product $16.90 What is the average production cost for the year XXX17 OA $15.59 O B. $13.33 OC$13.92 OD. $11.90 OE. $10.61