Fox Hunting Gear manufactures two products: camouflage jackets and camouflage hats. The company makes 50,000 jackets and 20,000 hats each year. Information for overhead costs and for the two products appears below.

Activity	Driver	Estimated Total Overhead Cost	Jackets	Hats
Setups	# of setups	$ 200,000	500 setups	1,500 setups
Ordering parts	# of parts	300,000	60,000 parts	40,000 parts
Machining	# of machine hours	600,000	12,000 machine hrs.	6,000 machine hrs.
Inspections	# of inspections	400,000	10,000 inspections	40,000 inspections
Shipping	# of shipments	300,000	10,000 shipments	10,000 shipments

Total overhead

$1,800,000

Assume that all overhead is assigned to products using machine hours. How much overhead will be assigned to each jacket?

A.) $100,000 per jacket

B.) $24 per jacket

C.) $150 per jacket

D.) $17.20 per jacket