Evanston Manufacturing Company Reported the Following Information for the Year

Multiple Choice

Evanston Manufacturing Company reported the following information for the year 2015: $$\begin{array} { | l | r | } \hline \text { Number of Units Produced } & 4,800 \\\hline \text { Number of Units Sold } & 5,250 \\\hline \text { Cost of Goods Manufactured } & \$ 460,800 \\\hline \text { Cost of Goods Sold } & \$ 488,250 \\\hline \text { Sales Revenue } & \$ 1,260,000 \\\hline \text { Gross Profit } & \$ 771,750 \\\hline \text { Operating Expense } & \$ 724,900 \\\hline\end{array}$$ What was the unit product cost?

A) $87.77
B) $262.50
C) $93.00
D) $96.00