Question 18 (Show all the working please)

Robinson Company has a predetermined overhead rate of $5.00 per direct labour hours. The job-order cost sheet of job number L25 shows materials used $17,000 and labour cost of 500 direct labour hours @ $15 per hour. Job # L25 has completed 1000 units and transferred to finished goods. What is the cost of production per unit for job # L25?

A.$27.00

B.$30.00

C.$25.00

D.$20.00