A company uses departmental rates to assign overhead to its two products. Budgeted data for the next year are shown below. The company expects to manufacture 400,000 units of Product A during the year. Each unit of Product A requires 0.5 machine hours in Department 1 and 1.5 labor hours in Department 2. The budgeted overhead cost for one unit of Product A is A. $12.50 B. $15.00 C. $12.73 D. $11.03