4. ABC Companys overhead amounts to $300,000 per period based on an output of 200 units of A, 300 units of B, and 500 units of C. Direct labor costs of A, B, and C per unit amount to $75, 50, and 40 respectively. Each unit also requires 7, 12, and 20 machine hours per unit of production. Using direct labor as cost driver, overhead chargeable per unit of C amounts to

1. 240
2. 300
3. 360
4. 450
5. None of the above.

From my handout the correct answer is C. 360, but I don't understand how that is calculated.