Singh Enterprises Manufactures Picture Frames

Singh Enterprises manufactures picture frames.Its production operations are divided into two departments - Assembly and Finishing.The company uses a process costing system.Singh incurred the following costs during the year to produce 6000 picture frames:

If Singh can only sell 5100 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