B\&T Company's production costs for May are: direct labor, $16,000; indirect labor, $6,800; direct materials, $15,300; property taxes on production facility, $830; factory heat, lights and power, $1,030; and insurance on plant and equipment, $230. B\&T Company's factory overhead incurred for May is: Gray Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product Q. Multiple Choice 97MH per unit of Q. 0.50MH per unit of Q. 33.80 MH per unit of Q. 58MH per unit of Q. 0.75MH per unit of