Barton, Inc. manufactures remote controls. Currently the company uses a plant$-$wide rate for allocating manufacturing overhead costs. The plant manager believes it is time to refine the method of cost allocation and has the accounting department identify the primary production activities and their cost drivers:

Activities Cost Driver Allocation Rate Material handling Number of parts $$4$ per part Assembly Labor hours $$40$ per hour Inspection Minutes at inspection station $$6$ per minute

The current traditional cost method allocates overhead costs based on direct labor hours using a rate of $$400$ per labor hour.

What are the manufacturing overhead costs per remote control assuming the traditional cost method is used and a batch of $500$ remote controls are produced? The batch requires $1,000$ parts, $10$ direct labor hours, and $15$ minutes of inspection time.

Select one:

a$.$ $$0\mathrm{.}50$ per remote control

b$.$ $$4\mathrm{.}00$ per remote control

c$.$ $$8\mathrm{.}00$ per remote control

d$.$ $$4,000\mathrm{.}00$ per remote control