Mallard Corporation uses the product cost method of product pricing. Below is cost information for the production and sale of 45,000 units of its sole product. Mallard desires a profit equal to a 12% return on invested assets of $800,000. Fixed factory overhead cost $82,000 Fixed selling and administrative costs Variable direct materials cost per unit 45,000 5.50 Variable direct labor cost per unit 7.65 Variable factory overhead cost per unit 2.25 Variable selling and administrative cost per unit 0.90 The cost per unit for the production of the company's product is Oa. $13.15 Ob. $15.40 c. $17.22 Od. $15.75