Samuel's Company Is in the Following Situation:
What Is the Average

Multiple Choice

Samuel's company is in the following situation:
What is the average cost at Samuel's company?
$$\begin{array} { | l | l | l | l | l | } \hline \text { Total cost } & \begin{array} { l } \text { Total } \\\text { revenue }\end{array} & \begin{array} { l } \text { Direct } \\\text { financial cost }\end{array} & \begin{array} { l } \text { Implicit } \\\text { opportunity } \\\text { cost }\end{array} & \text { Quantity } \\\hline \$ 102,000 & \$ 142,000 & \$ 40,000 & \$ 62,000 & 7,100 \\\hline\end{array}$$

A) $14.37
B) $5.63
C) $34.37
D) $20.00