Q15 A company manufactures two products, X and Y, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available: Cost centre Allocated and apportioned fixed Primary Finishing overhead costs 96,000 82,500 Direct labour minutes per unit: - product X 36 25 - product Y 48 35 . Budgeted production is 6,000 units of product X and 7,500 units of product Y. Fixed overhead costs are to be absorbed on a direct labour hour basis. . What is the budgeted fixed overhead cost per unit for product Y? . A 11 B 12 C 14 D 15