Nguyen Company makes products C and D. Information for overhead costs and for the two products appears below. The company makes 100,000 units of product C each year and 20,000 units of product D.

Activity	Driver	Total Overhead Cost	Product C Usage	Product D usage
Set up	# of setups	$200,000	500 setups	1,500 setups
Ordering parts	# of parts	$300,000	60,000 parts	40,000 parts
Machining	machine hours	$600,000	12,000 machine hrs	6,000 machine hours
Inspection	# of inspections	$400,000	10,000 inspections	40,000 inspections
Shipping	# of shipments	$300,000	10,000 shipments	10,000 shipments
Total overhead		$1,800,000

What will the total overhead cost of product C be if all overhead is assigned using ABC and each activity above is treated as a separate pool?

	A.	$8.60 per unit
	B.	$18.00 per unit
	C.	$15.00 per unit
	D.	$47.00 per unit