The Inventory Records of a Corporation Provided the Following Information

Multiple Choice

The inventory records of a corporation provided the following information at the end of 2013: $\begin{array} { l } \text {Cost per unit. }&\$10,000\\ \text {Insurance premium paid per unit. }&500\\ \text { Financing expense per unit.}&600\\ \text { Cost of permanent security system per unit (allocated) .}&1,500\\ \text {Freight per unit (when purchased) . }&300\\ \text {Cost of permanent reusable display case for this product only, per unit. }&400\\ \text {Advertising expense per unit (allocated) . }&1,000\\\end{array}$
What unit cost should be used for valuing inventory on hand at the end of 2013?

A) $10,800
B) $12,200
C) $12,800
D) $13,700