Mixing		Molding		Baking		Finishing
Product A	5 minutes		8 minutes		3 minutes		4 minutes
Product B	2 minutes		10 minutes		3 minutes		2 minutes

If the materials costs for both products are $75 per unit produced, and conversion costs are $120 per hour, what is the unit cost of Product B under the features and approach costing method?

a. $91 per unit

b. $95 per unit

c. $190 per unit

d. $92 per unit