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During its first year of operations, Beta Company paid $28,990 for direct materials and $18,300 in wages for production workers. Lease payments and utilities on

During its first year of operations, Beta Company paid $28,990 for direct materials and $18,300 in wages for production workers. Lease payments and utilities on the production facilities amounted to $7,300. General, selling, and administrative expenses were $8,300. The company produced 5,300 units and sold 4,300 units for $15.30 a unit. The average cost to produce one unit is which of the following amounts? (Round your final answer to 2 decimal places.)

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