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5. Cycling Corporation identified the following budgeted data for this year. The company produces two types of bicycles, Recreational and Racing. The company allocates overhead cost based on 10,000 budgeted direct labor hours. The Recreational bicycle uses 5 direct labor hours per unit, and the Racing bicycle uses 10 direct labor hours per unit. Overhead cost per unit for the Racing bicycle is: A. $2,960 B. $2,500 C. $7,400 D. $4,930 E. $3,160