8)

Jurassic Signs estimates that its total overhead costs for the next period will be $5,000, and that its total production will be 100 units. Jurassic applies overhead according to direct labor hours, which are estimated to be 200 for the next period. Jurassic sells its signs for $20/unit. What is the predetermined overhead rate for Jurassic Signs for the next period per unit of its estimated activity base ?

a.	$10
b.	$20
c.	$25
d.	$50