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22. Baker Manufacturing just completed a customer order for a local retailer. The order required direct materials of $4,300 and direct labor costs of $7,950.

22. Baker Manufacturing just completed a customer order for a local retailer. The order required direct materials of $4,300 and direct labor costs of $7,950. Baker applies overhead on the basis of direct labor hours, the current predetermined overhead rate is $19.80 per direct labor hour, and the customer order required 391 direct labor hours. The total units produced for the order equal 1,000. What is the total cost of the customer order, and what is the per-unit cost for the order?

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A. $15,692; $15.69

B. $19,992; $19.99

C. $12,250; $12.25

D. $12,042; $12.04

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