Odette Manufacturing produces three products: Widget A, Widget B, and Widget C The following information is available for each product.

	A	B	C
Direct material cost per unit	$2.00	$8.00	$10.00
Direct labor cost per hour	$15.00	$16.75	$18.00

Bandit Manufacturing presently applies overhead using a predetermined rate based on direct labor hours. Estimated Direct Labor hours for the year are 132,026.

The product leader for Floor has suggested that Bandit Manufacturing switch to activity-based costing and identified the following activities, cost drivers, estimated costs, and estimated cost driver units for the year:

Activity	Recommended Cost Driver	Estimated Cost	Estimated Cost Driver Units
Ordering Cost	Purchase Orders	$33,912	1256 Purchase Orders
Machine Operations	Machine Hours	$1,425,000	12500 Hours
Environmental Compliance	Compliance Test	$125,400	110 Test
	Total OH Cost	$1,584,312

	Actual January Production
	A	B	C
Number of Units Produced	5,875	7,200	5,800
Direct Labor Hours	3,150	4,100	4,250
Machine Hours	375	206	442
Compliance Test	2	3	5
Purchase Orders	14	19	15

Using ABC to allocate the OH what is the total per unit cost for Widget B?

	a.	$3.81
	b.	$17.77
	c.	$24.37
	d.	$21.35