Figure 6-5 Baynor Inc

Figure 6-5 Baynor Inc.manufactures desks.The following data was given for production in January:
Units, beginning work in process 0
Units started 200
Units completed ?
Units, ending work in process (40% complete) 50
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Refer to Figure 6-5.If a total of $11,050 in production costs were incurred, what is the unit cost in January?

A) $65
B) $55.25
C) $73.67
D) $221
E) none of these