Fess Company uses a single plant-wide factory overhead rate to allocate factory overhead costs, and uses direct labor hours as the activity base. Below is additional information: Estimated Factory overhead Costs Total estimated direct labor hours Direct labor hoursfor Product A Direct labor hours for Product B $400,000 40,000 25,000 15,000 Fess produced 200,000 units of Product A and 50,000 units of Product B. The factory overhead cost per unit for Product A is b. a. $2.50 $2.00 c. $1.50 d. $1.25