Outrageous Cups Corp, manufactures cups. The company's manufacturing operations and costs applied to products for April were as follows: Direct labor Factory overhead Totals Molding $25,000 30.000 $55,000 Heat Treat $12,500 Emishing $ 7,500 17.500 $30,000 12.600 $20,100 Three types of cups were produced in April. The quantities and direct materials costs were as follows: Type Casts Quantity Direct Materials 5,000 $15,000 Cups Mugs 7,000 8,000 22,470 32,500 Casts are produced in the Molding Department. Cups pass through the Molding and Finishing departments. Mugs pass through all three departments. An operation costing system is used. What is Outrageous Cups' total cost per unit for cups in April? Oa. $7.30 Ob. 54.09 Oc $1105 Od. $784