Magpie Corporation uses the total cost method of product pricing. Below is cost information for the production and sale of 59,400 units of its sole product. Magpie desires a profit equal to a 18% return on invested assets of $644,000.

Fixed factory overhead cost	$36,900
Fixed selling and administrative costs	7,600
Variable direct materials cost per unit	4.88
Variable direct labor cost per unit	1.88
Variable factory overhead cost per unit	1.13
Variable selling and administrative cost per unit	4.50

The cost per unit for the production and sale of Magpie's product is

a. $1.88

b. $0.75

c. $12.39

d. $13.14