Paula Inc. manufactures phones in a two-department process that involves Assembly and Finishing. The Assembly Department reported the follow data for the past month:

Direct materials added $336,000

Direct labor 460,800

Factory overhead 230,400

Total costs to account for $1,027,200

Units started 80,000

Units completed and transferred 67,200

Units not complete 12,800

Units in beginning inventory 0

The partially complete units at the end of the month were 100 percent complete with respect to materials and 75 percent complete with respect to conversion costs. The cost of a finished unit is ________.

A) $12.84

B) $13.20

C) $15.29

D) $17.20