The controller for Durham Skates is reviewing the production cost report for July. An analysis of direct materials costsreflects an unfavorable flexible budget variance of $25. The plant manager believes this is excellent performance on flexible budget for 5,000 units of direct materials. However, the production supervisor is not pleased with this result because he claims to have saved $1,200 in materials cost on actual production using 4,900 units of direct materials. The standard materials cost is $12 per unit. Actual materials used for the month amounted to $60,025.The actual average cost per unit for materials was

A. $12.00

B. $12.24

C. $12.01

D. $12.25