Peterson Enterprises Manufactures Picture Frames $$\begin{array} { | l | r | } \hline \text { Assembly } & \$ 9,700 \\\hline \text { Finishing } & \$ 2,250 \\\hline\end{array}$$

Peterson Enterprises manufactures picture frames.Its production operations are divided into two departments - Assembly and Finishing.The company uses a process costing system.Peterson incurred the following costs during the year to produce 6,000 picture frames: $$\begin{array} { | l | r | } \hline \text { Assembly } & \$ 9,700 \\\hline \text { Finishing } & \$ 2,250 \\\hline\end{array}$$ If Peterson can only sell 5,100 picture frames during the year,what will be the cost per unit of the picture frames produced? (Round your answer to the nearest cent. )

A) $2.34
B) $1.99
C) $1.62
D) $1.90