Simon Company produces three products. The products' identified costs are as follows: Product A Product B Product C Direct Material $15,000 $25,000 $20,000 Direct Labor 10000 14000 16000 The company's overhead costs of $200,000 are allocated based on direct labor cost. Assume 5,000 units of product A, 4,000 units of Product B, and 4,000 units of Product C are produced. Determine the product cost per unit of Product B. Select one: O a. $25.00 O b. $27.25 O c. $27.00 O d. $23.00