Prior to installing a JIT system, Grindstone Company used machine hours to assign maintenance costs to its three products of 4-inch, 6-inch, and 9-inch insulation. The maintenance costs totaled $432,000 per year. The machine hours used by each product and the quantity produced of each product are as follows:

	Machine Hours		Quantity Produced
4-inch	5,000		15,000 rolls
6-inch	12,000		12,500 rolls
9-inch	7,000		11,200 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 $432,000; however, these costs are now traceable to each cell.

Cell, 4-inch	$125,000
Cell, 6-inch	175,000
Cell, 9-inch	165,000

After installing JIT, the maintenance cost per roll of 6-inch insulation is

a.$12.85.

b.$8.67.

c.$14.00.

d.$17.00