Peterson Enterprises Manufactures Picture Frames $$\begin{array} { | l | l | } \hline \text { Assembly } & \$ 9,800 \\\hline \text { Finishing } & \$ 1,650 \\\hline\end{array}$$

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 5,600 picture frames: $$\begin{array} { | l | l | } \hline \text { Assembly } & \$ 9,800 \\\hline \text { Finishing } & \$ 1,650 \\\hline\end{array}$$ If Peterson can only sell 5,800 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) $1.97
B) $2.04
C) $1.75
D) $1.69