Shed Industries produces two products. The products' identified costs are as follows:

	Product A	Product B
Direct materials	$23,000	$18,000
Direct labor	11,000	27,000

The company's overhead costs of $57,000 are allocated based on direct labor cost. Assume 7,000 units of product A and 8,000 units of Product B are produced. What is the cost per unit for product A? (Do not round your intermediate calculations, round final answer to two decimal places.)

a. $7.21

b. $12.69

c. $11.06

d.None of the above answers are correct.