Transcriptionist a Earns $12 Per Hour and Works for 2,040

Transcriptionist A earns $12 per hour and works for 2,040 hours with benefits at 20%. If the production average for Transcriptionist A is 1,100 lines per day or 5,500 lines per week, with 52 weeks in a year, the total line production is 286,000. The unit cost for transcription produced by Transcriptionist A is approximately how much per line?

A) $0.10
B) $0.12
C) $0.15
D) $0.20