Gray Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product Q.

Direct material cost per unit of Q	$	27
Total estimated manufacturing overhead	$	112,000
Total cost per unit of Q	$	108
Total estimated machine hours		224,000	MH
Direct labor cost per unit of Q	$	54

Multiple Choice

90 MH per unit of Q.

0.50 MH per unit of Q.

0.75 MH per unit of Q.

31.50 MH per unit of Q.

54 MH per unit of Q.