In 2020, Canada Supplies planned the following:

Factory overhead costs $270 000

Direct labor costs (22 500 hours at $8.00 per hour) $180 000

Machine Hours 72 000

Direct material costs $162 000

The predetermined overhead rate is based on direct labor hours and planned production during 2020 is 18 000 units. The estimated cost per unit produced is:

Select one:

a. Not one of the options

b. $24.00.

c. $44.00.

d. $26.00.

e. $34.00.