Evanston Manufacturing,Inc What Was the Unit Product Cost? (Round Your Answer to |

Evanston Manufacturing,Inc.reported the following information for the year: $$\begin{array} { | l | r | } \hline \text { Number of Units Produced } & 153,000 \\\hline \text { Number of Units Sold } & 62,000 \\\hline \text { Cost of Goods Manufactured } & \$ 268,000 \\\hline \text { Cost of Goods Sold } & 52,600 \\\hline \text { Sales Revenue } & 132,000 \\\hline \text { Gross Profit } & 73,520 \\\hline \text { Operating Expense } & 727,000 \\\hline\end{array}$$
What was the unit product cost? (Round your answer to the nearest cent.)

A) $4.32
B) $0.86
C) $0.85
D) $1.75