During its first year of operations, Beta Company paid $26,310 for direct materials and $18,100 in wages for production workers. Lease payments and utilities on the production facilities amounted to $7,100. General, selling, and administrative expenses were $8,100. The company produced 5,100 units and sold 4,100 units for $15.10 a unit. The average cost to produce one unit is which of the following amounts? (Round your final answer to 2 decimal places.) Solution The Average Cost of Production per unit is as follows :- Therefore, the average cost of production per unit is $ 10.10. Note : General, selling, and administrative expenses are not included in Cost of Production. .