Teldar Company budgeted $45,000 in variable factory overhead costs and $15,000 in fixed factory overhead costs for the production of 6,000 units requiring 9,000 direct labor hours. The standard factory overhead rate per direct labor hour and the standard overhead cost per unit are:

		$1.67 and $2.50 respectively
		$6.67 and $10.00 respectively
		$5.00 and $2.50 respectively
		$12.50 and $6.25 respectively