52. Parker & Co. expects overhead costs of $400,000 per year and direct production costs of $12 per unit. The estimated production activity for the 2012 accounting period is as follows:

	1st quarter	2nd quarter	3rd quarter	4th quarter
units produced	11,500	9,000	8,250	11,250

The predetermined overhead rate based on units produced is (rounded to the nearest penny). A. $0.75 per unit. B. $9.00 per unit. C. $34.80 per unit. D. $10.00 per unit.