Please show work.

Exercise 4.25 Cushing, Inc, costs products using a normal costing system. The following data are available for last year: Budgeted: Overhead Machine hours Direct labor hours Actual: Overhead Machine hours Direct labor hours Prime cost Number of units $357,000 140,000 17,000 $355,000 137,000 16,500 $753,500 250,000 Overhead is applied on the basis of direct labor hours. What was last year's per unit product cost? a. $1.39 b. $4.40 c. $4.43