Playtime Toys began operations on January 1, 2008. During January it produced 2,000 toys and sold 1, 850 toys. The following are needed to make 1 toy: Wood 2 board feet at $3 per foot Paint 1.5 quarts at $2 per quart Direct labor 3 hours at $6 per hour Manufacturing overhead is applied at a rate of $4 per direct labor hour. Given this information, the manufacturing overhead cost per toy would be: a. $6 b. $9 c. $30 d. $12