During its first year of operations, Beta Company paid $16,000 for direct material and $17,000 in wages for production workers. Lease payments and utilities on the production facilities amounted to $7,000. General, selling, and administrative expenses were $6,000. The company produced 5,000 units and sold 4,000 units at a price of $15.00 a unit. The average cost to produce one unit is which of the following amounts?

	A.	$8.00
	B.	$10.00
	C.	$9.20
	D.	$11.50