During its first year of operations, Beta Company paid $48,360 for direct materials and $19,600 in wages for production workers. Lease payments and utilities on the production facilities amounted to $8,600. General, selling, and administrative expenses were $9,600. The company produced 6,600 units and sold 5,600 units for $16.60 a unit. The average cost to produce one unit is which of the following amounts?

A.13.05

B.11.60

C.13.67

D.10.17