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: $\begin{array} { | l | l | } \hline \text { Cost per unit } & \$ 10,000 \\\hline \text { Insurance premium paid per unit } & 500 \\\hline \text { Financing expense per unit } & 600 \\\hline \text { Cost of permanent security system per unit (allocated) } & 1,500 \\\hline \text { Freight per unit (when purchased) } & 300 \\\hline \text { Cost of permanent reusable display case for this product only, per unit }& 400 \\\hline \text { Advertising expense per unit (allocated) } & 1,000 \\\hline\end{array}$ 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