Bula Limited launched two Bula Dress for the Fiji market, named as Cola and Sola with the same manufacturing process. Production data is:

	Cola	Sola
Quantity produced	20 000	10 000
Material cost per unit	$5	$20
Direct labour hour per unit	0.5 hour	0.5 hour
Direct labour costs per direct labour hour	$18	$18
Machine hour per unit	2 hours	4 hours

Manufacturing overhead costs are $420 000. Using a traditional costing model with direct labour hours as the base for allocating overheads to production, what is the full production cost per unit of Product Cola?

a.

$28

b.

$32

c.

$22

d.

$18