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Magpie Corporation uses the total cost method of product pricing. Below is cost information for the production and sale of $58,800$ units of its sole product. Magpie desires a profit equal to a $25\%$ return on invested assets of $$608,000.$

Line Item Description Amount

Fixed factory overhead cost $$35,900$

Fixed selling and administrative costs $8,000$

Variable direct materials cost per unit $5\mathrm{.}17$

Variable direct labor cost per unit $1\mathrm{.}88$

Variable factory overhead cost per unit $1\mathrm{.}13$

Variable selling and administrative cost per unit $4\mathrm{.}50$

The cost per unit for the production and sale of Magpie's product is

a$.$ $$0\mathrm{.}75$

b$.$ $$1\mathrm{.}88$

c$.$ $$12\mathrm{.}68$

d$.$ $$13\mathrm{.}43$