Evanston Manufacturing Company Reported the Following Information for the Year

Evanston Manufacturing Company reported the following information for the year 2012:
Number of units produced 4,800
Number of units sold 5,250
Cost of goods manufactured $460,800
Cost of goods sold $488,250
Sales Revenue $1,260,000
Gross Profit $771,750
Operating expense $724,900
What was the unit product cost (cost to make one unit of product) ?
(Please round to the nearest cent.)

A) $87.77
B) $262.50
C) $93.00
D) $96.00