During its first year of operations, Connor 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?

The following information relates to the operations of Cruz Manufacturing during the current year:

Raw materials used	$	9,100
Direct labor wages		29,100
Sales salaries and commissions		24,100
Depreciation on production equipment		1,910
Rent on manufacturing facilities		14,100
Packaging and shipping supplies		2,910
Sales revenue		94,100
Units produced and sold		9,100
Selling price per unit	$	18.00

Based on this information, what is the company's cost of goods sold?