Unique Company has the following data: Unique Company This Week, December 6 Net hours 6,000 Materials $240,000 Salaries/Wages $180,000 Machining $96,000 Other costs $1,000 Total cost $517,000 During the week of December 6, Unique Company produced and shipped 4,000 units of Model P and 10,000 units of Model Q, for a total of 14,000 units. Model P has a cycle time of 1.25 hours, and Model Q has a cycle time of 0.50 hour. Assume that the value-stream costs and total units shipped apply only to one model (a single-product value stream). Calculate the unit cost. (Round answer to two decimal places.) a. $80.74 per unit O b. $36.93 per unit c. $53.04 per unit O d. $54.14 per unit