Information from the records of the Conundrum Company for September 2018 was as follows:

Sales	$307,500
Selling and administrative expenses	52,500
Direct materials used	66,000
Direct labor	75,000
Variable factory overhead	50,000
Factory overhead	51,250

	Inventories
	Sept. 1, 2018	Sept 30, 2018
Direct materials	$ 8,000	$10,500
Work in process	18,750	21,000
Finished goods	17,250	14,250

Conundrum Corporation produced 20,000 units. What is the total product cost per unit?

a.$12.1125

b.$12.2375

c.$14.7375

d.$12.175