Sheeba Industries produces two products. The product's direct costs incurred during the last year are as follows: Product AProduct B Direct materials$20,000$15,000 Direct labor$12,000$24,000 Last year, the total manufacutring overhead incurred was =$54,000 Manufacturing overhead is allocated based on DL cost. # of units of product A produced last year =4,000 # of units of product B produced last year=5,000 What is the cost per unit for product B? A.$15.71 B.$7.80 C.$12.50 D.$15.00 E.$12.43