In producing lawnmowers, General Company uses2.25 hours of direct labor per unit at $20 per hour ($45 per unit). Each unit has $80 of material cost. The company incurs the following overhead costs:

1. Material Handling $38,000
2. Assembly Supervisor 45,000
3. Purchasing 34,000

$117,000

They produce 5,000 units per year. What is the total cost per unit?

a.$ 103.80

b.$ 118.40

c.$ 133.90

d.$ 148.40