Fushcia Corporation manufactures custom-made furniture. The following data pertains to Job A20:

Direct materials placed into production	$1,500
Direct labor hours worked	10 hours
Direct labor rate per hour	$50
Machine hours worked	20 hours

Factory overhead is applied using a predetermined overhead (PDOH) rate based on direct labor hours. Factory overhead was budgeted at $1,000,000 for the year, and the direct labor hours were estimated to be 25,000. Job A20 consists of 10 units.

Once overhead cost has been allocated to Job A20, what is the job's per unit overhead cost?

	a.	$80
	b.	$40
	c.	$400
	d.	$800