Rusty Inc. manufactures watches. The following information was obtained from the company's production and cost records last year:

• Units produced: 10,000
• Freightin to factory: $22,600
• Raw materials used: $105,000
• Conversion cost: $124,000
• Storage cost for finished goods: $8,000
• Abnormal wastage: $750
• Freightout to customers: $32,600

What is the cost per unit?

Group of answer choices

a. $25.96

b. $28.50

c. $25.16