Jabari Manufacturing, a widgets manufacturing company, divides its production operations into three processes Department 1, Department 2, and Department 3. The company uses a process costing system. Jabari incurred the following costs during the year to produce 4,600 units: Department 1 Department 2 Department 3 $18,000 $10,000 $7,000 If Jabari could sell only 3,200 units during the year, what will be the cost per unit of widget produced? (Round your answer to the nearest cent.) O A. $6.09 O B. $7.61 O C. $10.94 OD. $3.91