Sun Corporation is a manufacturer of a single product. The following information relates to its production levels and costs for 2009: Number of units produced = 7.5 million Cost of raw materials = $24 million Direct labor conversion costs = $52 million Production overheads = $18 million Freight-in charges = $3.4 million Storage costs of finished goods = $980,000 Abnormal wastage = $37,000 Given that there is no work-in-progress inventory at the end of the year, the company's capitalized cost per unit of inventory is closest to: $97.40 $13.12 $12.99