Keeley Company makes products C and D. Information for overhead costs and for the two products appears below. The company makes 50,000 units of product C each year and 20,000 units of Product D.

Activity	Driver	Total Overhead Cost	Prod C Usage	Prod D usage
Setups	# of setups	$200,000	500 setups	1,500 setups
Ordering parts	# of parts	$300,000	60,000 parts	40,000 parts
Machining	MH	$600,000	12,000 MH	6,000 MH
Inspections	# of Insp	$400,000	10,000 Insp	40,000 Insp
Shipping	# of shipments	$300,000	10,000 Ship	10,000 Ship
Total overhead		$1,800,000
	* MH Machine Hours	Insp Inspections	Ship - Shipments

How much overhead would be assigned to each unit of Product C?

	A.	$860,000 per unit
	B.	$100 per unit
	C.	$47 per unit
	D.	$17.20 per unit