During its first year of operations, natzke & slates mfg, inc. paid $29,000 for direct material and $24,000 in wages for production workers. rent and utility expense on the production facilities amounted to $17,000. general, selling, and administrative (s, g& a) costs were $13,000. the company produced 5,000 units and sold 4,000 units at a price of $42/unit. based upon the facts presented, and after reviewing chapter 1 regarding product vs. period costs, what is the average production cost that would be used to value company inventory on a per unit basis? a) $5.80 b) $10.60 c) $11.30 d) $13.30 e) $14.00 f) $16