Paul Co. produces high tensile brake pads for tandem axle over the road trailers. Two types of pads are produced, one includes a graphite barrier which requires three hours of additional machining. The company produces 1000 pads per year with a 50/50 sales mix. The company also incurs $175000 of MOH costs which are primarily utilities. A. Allocate the MOH cost on the basis of machine hours. a. MCH hours Graphite 5500 Non-graphite 1500 B. Allocate the MOH costs on the basis of units produced. C. Choose which cost driver would be the most appropriate and describe why.