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 Direct labor hours for Product A Product B $400,000 40,000 25,000 15,000 Fess produced 100,000 units of Product A and 50,000 units of Product B. The factory overhead cost per unit for Product B is 2. $2.50 b.$5.50 OC. $2.25 d. $3.00