At an activity level of 9,000 machine-hours in a month, Nooner Corporation's total variable production engineering cost is $780,300 and its total fixed production engineering cost is $236,220. What would be the total production engineering cost per unit, both fixed and variable, at an activity level of 9,300 machine-hours in a month? Assume that this level of activity is within the relevant range.
A) 112.10
B) 112.28
C) 111.21
D) 111.75