Consider the following data of the Vancouver Company for the year Sandpaper-Plant Materials handling-Plant Coolants-Plant Indirect manufacturing labour Direct manufacturing labour Direct materials, 1/1/2019 Finished goods, 1/1/2019 Finished goods, 12/31/2019 WIP, 1/1/2019 WIP, 12/31/2019 A) $0.119 B) $0.118 Administration costs What is the unit cost for the plant leasing costs for 2019 assuming plant leasing costs are for the production of 1,014,000 units? C) $0.110 2019: D) $0.900 $10,000 Leasing costs - plant 100,000 Amortization- equip. 7,000 Property taxes - equip. 86,000 Fire insurance - equip. 680,000 Direct material purchases 120,000 Direct materials 12/31/2019 210,000 Sales 400,000 Sales commissions 30,000 Sales salaries 20,000 Advertising costs 250,000 $120,000 70,000 10,000 5,000 980,000 86,000 4,000,000 200,000 180,000 150,000

Consider the following data of the Vancouver Company for the year 2019: Wnat is the unit cost for the plant leasing costs for 2019 assuming plant leasing costs are for the production of 1,014,000 urits? A) 90.119 B) $0.118 C) $0.110 D) 50.900