McNair Company Has Been Producing and Selling 40,000 Skillets a Year

McNair Company has been producing and selling 40,000 skillets a year. McNair Company has the capacity to produce 50,000 skillets with its present facilities. The following information is also available: $\begin{array}{ll}\text { Selling price per unit } & \$ 30 \\\text { Variable costs per unit: } & \\\text { M anuf acturing } & 11 \\\text { Selling and Administrative } & 5\\\text { Fixed costs in total: }\\\text { M anuf acturing } & \$ 128,000 \\\text { Selling and Admini str ative } & 56,000\end{array}$ is the cost per skillet using the total manufacturing cost approach.

A) $14.20
B) $20.00
C) $19.20
D) $16.00