Question $3$

$1$ pts

During its first year of operations, Dudu Company paid $$50,000$ for direct materials and $$36,000$ in wages for production workers. Lease payments and utilities on the production facilities amounted to $$14,000.$ General, selling, and administrative expenses were $$16,000.$ The company produced $5,000$ units and sold $4,000$ units for $$30\mathrm{.}00$ a unit. The average product cost per unit is which of the following amounts?

$$20\mathrm{.}00$

$$16\mathrm{.}00$

$$18\mathrm{.}40$

$$25\mathrm{.}00$