Paula Incmanufactures Phones in a Two-Department Process That Involves Assembly and and Finishing.The

Paula Inc.manufactures phones in a two-department process that involves Assembly and Finishing.The Assembly Department reported the follow data for the past month:
$\begin{array}{ll}\text { Direct materials added } & \$ 336,000 \\\text { Direct labor } & 460,800 \\\text { Factory overhead } & 230,400\\\text { Total costs to account for }&\$1,027,200\end{array}$
$\begin{array} { l } \text { Units started}&80,000\\ \text {Units completed and transferred }&67,200\\ \text {Units not complete }&12,800\\ \text { Units in beginning inventory}&0\\\end{array}$

The partially complete units at the end of the month were 100 percent complete with respect to materials and 75 percent complete with respect to conversion costs.The cost of a finished unit is ________.

A) $12.84
B) $13.20
C) $15.29
D) $17.20