Green, Inc., has identified the following overhead costs: setup costs 250,000; ordering costs 100,000; maintenance 400,000 and power 300,000. The given activity drivers and their total quantities are: # of setups 250; # of orders 1,600; # of machine hours 2,000 and # of kilowatt hours 40,000. Job A had the following cost structure: Direct materials 3,000, direct labour 2,800; units completed 100; direct labour hours 50; # of setups 1; # of orders 4; # of machine hours 20 and # of kilowatt hours 30. The company's normal activity is 2,000 direct labour hours. The total cost per unit of Job A is

Select one:

a. 112.75

b. 250

c. 80.65

d. 101.50

e. 98.00