During its first year of operations, Connor Company paid $$42,040$ for direct materials and $$19,200$ in wages for production workers. Lease payments and utilities on the production facilities amounted to $$8,200.$ General, selling, and administrative expenses were $$9,200.$ The company produced $6,200$ units and sold $5,200$ units for $$16\mathrm{.}20$ a unit. The average cost to produce one unit is which of the following amounts?

Multiple Choice

$$9\mathrm{.}66$

$$12\mathrm{.}68$

$$11\mathrm{.}20$

$$13\mathrm{.}35$