Carbondioxide Chemical Produces a Number of Chemical Products, Two of Which

Carbondioxide Chemical produces a number of chemical products, two of which are Product A1 and Product A2. The controller and environmental manager have identified the following environmental activities and costs associated with the two products: $\begin{array}{lrr}&\text { Froduct } A 1& \text { Product } A2\\\text { Pounds produced } & 200,000 & 500,000 \\\text { Packaging materials (pounds) } & 60,000 & 30,000 \\\text { Energy usage (kilowatt hours) } & 20,000 & 10,000 \\\text { Toxic releases (pounds into air) } & 50,000 & 10,000 \\\text { Pollution control (machine hours) } & 8,000 & 2,000\\\\\text { Costs of activities: } & \\\text { Using packaging materials } & \$ 90,000 \\\text { Using energy } & 24,000 \\\text { Releasing toxins (fines) } & 12,000 \\\text { Operating pollution control equipment } & 28,000\\\end{array}$ What is the fines cost per unit for toxic releases of Product A1?

A) $0.020
B) $0.004
C) $0.050
D) $0.040