Red Raider Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 400,000 units are expected to be produced requiring 1.2 machine hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?

Estimated: Department 1

Manufacturing overhead cost: $2,530,000

Direct Labor Hours: 168,000 DLH

Machine Hours: 30,000 MLH

Department 2

Manufacturing overhead cost: $2,752,000

Direct Labor Hours: 110,000 DLH

Machine Hours: 8,000 MLH

A. 19.00

B. 139.00

C.166.80

D.22.68

E. None of these choices