Prior to installing a JIT system, Clarendon Company used machine hours to assign maintenance costs to its three products of 6-inch, 8-inch, and 11-inch insulation. The maintenance costs totaled $400,000 per year. The machine hours used by each product and the quantity produced of each product are as follows:

	Machine Hours		Quantity Produced
6-inch	12,000		31,250 rolls
8-inch	20,000		25,000 rolls
11-inch	18,000		12,000 rolls

After installing JIT, three manufacturing cells were created and the cell workers were trained to perform maintenance. Maintenance costs for the three cells still totaled $400,000; however, these costs are now traceable to each cell.

Cell, 6-inch	$100,000
Cell, 8-inch	120,000
Cell, 11-inch	180,000

The maintenance cost per roll of 8-inch insulation before JIT is installed would be

a.$20.00.

b.$16.00.

c.$9.33.

d.$6.40.