CA corp. has three different activities, setup, production, and testing to make two products, H and L, and. Following the ABC costing system, overhead costs are assigned for these two products as below.

		H	L
Setup		12250	5600
Production		78000	17550
Testing		21250	6250
total number of products		2000	500

If direct material cost per unit is $200 and direct labor cost per unit is $150 for making L product, what is the unit product cost for L product.

a. 408.8

b. 300.8

c. 420.75

d. 250.75