EASC manufactures large paint brushes and small paint brushes. Per unit cost data us as follows.

The direct labor wage is $20 per hour.

EASC has just convrted to an Activity Based Costing Systm to apply overhead to lare and small paint brushes. At the beginning of the year, the following Activity Costs Pools and Activity Measures were identified:

EASC annuall produces 80,000 large paint burshes and 70,000 small paint brushes.

Assuming that actual activity is the same as expected activity, what is the unit product cost of large paint brushes ( round to the nearest 2 decimal places) ?

A. $28.13

B. $28.50

C. $27.44

D. $33.75

E. $22.50