Kramerica industries produces two products. Information about the products can be seen in the table

	Razors	Pens
direct material	$20000	$15000
Direct wage	$18000	$24000
Units produced	40000 units	50000 units

Overhead costs total $ 147,000 and are allocated on the basis of direct wages. How much indirect production cost should be allocated to each razor?

( ) $ 1.63/unit

( ) $ 1.44/unit

( ) $ 1.58/unit

( ) $ 2,22/unit