During its first year of operations, Big Company paid $25,000 for direct materials and $18,000 in wages for production workers. Rent payments and utilities on the production facilities amounted to $7,000. General, selling, and administrative expenses were $8,000. The company produced 5,000 units and sold 4,000 units for $15.00 a unit. The average cost to produce one unit is which of the following amounts?

	a.	$10.00
	b.	$9.20
	c.	$11.50
	d.	$8.00