During its first year of operations, Beta Company paid $30,360 for direct materials and $18,400 in wages for production workers. Lease payments and utilities on the production facilities amounted to $7,400. General, selling, and administrative expenses were $8,400. The company produced 5,400 units and sold 4,400 units for $15.40 a unit. The average cost to produce one unit is which of the following amounts? (Round your final answer to 2 decimal places.)

$12.76

$10.40

$8.58

$11.96