Singh Enterprises Manufactures Picture Frames $$\begin{array} { | l | r | } \hline \text { Assembly } & \$ 9700 \\\hline \text { Finishing } & \$ 2250 \\\hline\end{array}$$

Singh Enterprises manufactures picture frames. Its production operations are divided into two departments - Assembly and Finishing. The company uses a process costing system. Singh incurred the following costs during the year to produce 6000 picture frames: $$\begin{array} { | l | r | } \hline \text { Assembly } & \$ 9700 \\\hline \text { Finishing } & \$ 2250 \\\hline\end{array}$$ If Singh can only sell 5100 picture frames during the year, what will be the cost per unit of the picture frames produced? (Round your answer to the nearest cent.)

A) $2.34
B) $1.99
C) $1.62
D) $1.90