Miller Products manufactures dining room tables. Miller's production operations are divided into two departments - Department A and Department B. The company uses a process costing system. Miller incurred the following costs during the year to produce 12,000 tables:

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Miller Products manufactures dining room tables. Miller's production operations are divided into two departments - Department A and Department B. The company uses a process costing system. Miller incurred the following costs during the year to produce 12,000 tables: Department A $758,000 Department B 370,000 If Miller sells 11,400 tables during the year, what will be the cost per table produced? (Round your answer to two decimal places.) ..... O A. $66.49 O B. $94 O C. $98.95 OD. $63.17