Sydney's Barbecue manufactures barbecue equipment for consumers and businesses in the marketplace. The managerial accountant at Sydney's Barbecue reported the following data: Sydney's Barbecue Period Ending December 31, 20XX Manufacturing costs Units manufactured Beginning inventory Note: 45,500 units sold during year at $310 per unit 5,200,000 65,000 What is the average manufacturing cost per unit at Sydney's Barbecue? (Round your answer to the nearest cent.) OA. $107.00 O B. $90.00 C. $97.00 OD. $80.00 OE. $117.00