The Following Information Is Available from Avery Company, a Manufacturer

The following information is available from Avery Company, a manufacturer of security cameras: $$\begin{array} { | l | l | } \hline \text { Cost of Goods Manufactured } & \$ 312,000 \\\hline \text { Total Units Produced } & 1200 \\\hline \text { Number of Units Sold } & 350 \\\hline \text { Cost of Goods Sold } & \$ 275,000 \\\hline\end{array}$$ The unit product cost for a security camera is:

A) $260
B) $286
C) $1
D) $324