Affinity makes a single product, pool pumps. Information for 2017 appears below (Assume the same unit costs in all years):

Sales in units	5,800
Production in units	6,200
Beginning inventory	1,500
Variable production cost per unit	$46.00
Variable selling cost per unit	$6.00
Fixed production cost per year	$31,000
Fixed selling and administrative cost per year	$24,000
Selling price per unit	$75.00

How much is the full cost per unit of inventory?

A) $46.00

B) $51.00

C) $57.00

D) $52.00