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

Taylor 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:
$\begin{array}{lr} &\underline{\text {Product AI}}& \underline{\text {Product A2}}\\\text { Kilograms produced } & 200,000 & 500,000 \\\text { Packaging materials (kilograms) } & 60,000 & 30,000 \\\text { Energy usage (kilowatt hours) } & 20,000 & 10,000 \\\text { Toxic releases (kilograms into air) } & 50,000 & 10,000 \\\text { Pollution control (machine hours) } & 8,000 & 2,000\\\\\text { Costs of activities: }\\\text { Using packaging materials } & \$ 90,000 \\\text { Using energy } & 24,000 \\\text { Releasing toxins (fines) } & 12,000 \\\text { Operating pollution control equipment } & 28,000\end{array}$
-Refer to the figure.What is the fines cost per unit for toxic releases of Product A1?

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