In X manufacturing company the OH cost consist from 3 activities as following, Production $480,000 and allocated to 8000 machine hours, Assembly $150,000 and allocated to 5000 units, inspection $30,000 and allocated to 1000 times of inspection, during June the company produced 1000 units and used 2000 machine hours, 100 times of inspections , compute the Manufacturing cost per unit if company produced 1000 units?

a.

$120

b.

$123

c.

$153