Marko Company produces two products, Xeon and Zeon in a small manufacturing plant which had total manufacturing overhead of \($45,000\) in January and used 600 direct labor hours. The factory has two departments, Preparation, which incurred \($25,000\) of manufacturing overhead, and Processing which incurred \($20,000\) of manufacturing overhead. Preparation used 400 hours of direct labor and Processing used 160 machine hours. During January, 300 direct labor hours were used in making 100 units of Xeon, and 300 were used in making 100 units of Zeon. If Marko uses a plantwide rate based on direct labor hours to assign manufacturing costs to products, the total manufacturing overhead assigned to each unit of Xeon and Zeon in January were:

a. \($22,500\) for Xeon and \($22,500\) for Zeon

b. \($225\) for Xeon and \($225\) for Zeon

c. \($25,000\) for Xeon and \($20,000\) for Zeon

d. \($107.14\) for Xeon, and \($42.86\) for Zeon