Santiago Manufacturing Company began operations on January 1. During the year, it started and completed 2,000 units of product. The company incurred the following costs: 1. Raw materials purchased and used - $4,700 2. Wages of production workers - $5,100 3. Salaries of administrative and sales personnel - $2,600 4. Depreciation on manufacturing equipment - $3,800 5. Depreciation on administrative equipment - $1,900 Santiago sold 1,650 units. What is the total product cost for the year? (multiple choice)

A. 15,500

B. 9,800

C. 18,100

D. 13,600