Magpie Corporation uses the total cost method of product pricing. Below is cost information for the production and sale of $60,000$ units of

its sole product. Magpie desires a profit equal to a $23\%$ return on invested assets of $$608,000.$

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

a$.$ $$0\mathrm{.}78$

b$.$ $$12\mathrm{.}74$

c$.$ $$13\mathrm{.}52$

d$.$ $$1\mathrm{.}91$