Consider the following data of the Vancouver Company for the year 2019:

Sandpaper-Plant $10,000 Leasing costs - plant $120,000 Materials handling-Plant 100,000 Amortization- equip. 70,000 Coolants-Plant 7,000 Property taxes - equip. 10,000 Indirect manufacturing labour 86,000 Fire insurance - equip. 5,000 Direct manufacturing labour 680,000 Direct material purchases 980,000 Direct materials, 1/1/2019 120,000 Direct materials 12/31/2019 86,000 Finished goods, 1/1/2019 210,000 Sales 4,000,000 Finished goods, 12/31/2019 400,000 Sales commissions 200,000 WIP, 1/1/2019 30,000 Sales salaries 180,000 WIP, 12/31/2019 20,000 Advertising costs 150,000 Administration costs 250,000 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?

Question 25 options: A) $0.119 B) $0.118 C) $0.110 D) $0.900