Singh Enterprises manufactures picture frames. Its production operations are divided into two departments-Assembly and Finishing. The company uses a process costing system. Singh incurred the following costs during the year to produce 6,300 picture frames: Assembly Finishing $9,700 $2,250 If Singh can only sell 5,500 picture frames during the year, what will be the cost per unit of the picture frames produced? (Round your answer to the nearest cent.) O A. $1.54 OB. $2.17 OC. $1.90 OD. $1.76