During its first year of operations, Beta Company paid $27,640 for direct materials and $18,200 in wages for production workers. Lease payments and utilities on the production facilities amounted to $7,200. General, selling, and administrative expenses were $8,200. The company produced 5,200 units and sold 4,200 units for $15.20 a unit. The average cost to produce one unit is which of the following amounts?