During 20x5, Bey Company reported an operating income of $83608 using absorption costing and an operating income of $71352 using variable costing. 20315 units were produced during 20x5 and sales during 20x5 totaled 14508. What is he fixed overhead application rate per unit (it has been stable for the past 3 years)?

Select one:

a. $2.11

b. $4.12

c. $4.92

d. $12256