Singh Enterprises manufactures picture frames. Its production operations are divided into two departments long dash Assembly and Finishing. The company uses a process costing system. Singh incurred the following costs during the year to produce 5,800 picture frames: Assembly $10,000 Finishing $1,950 If Singh can only sell 5,000 picture frames during the year, what will be the cost per unit of the picture frames produced? (Round your answer to the nearest cent.)

A. $ $2.06

B. $ 2.39

C. $1.72

D. $ 2.00