The answer IS NOT $8.70. Please help!

TB MC Qu. 17-125 (Static) Wall Nuts, Incorporated... Nall Nuts, Incorporated produces paneling that requires two processes, A and B, to complete. Oak is the best-selling type of paneling produced. nformation related to the 40,000 units of oak paneling produced annually is shown in the following table: Nall Nuts' total expected overhead costs and related overhead data are shown below. Use the above data for Wall Nuts, Incorporated to compute the total product cost per unit of oak paneling assuming the company uses departmental overhead rates based on machine hours in Department A and machine hours in Department B. Multiple Choice $36.00 $8.70 $18.20 $21.95 $27.30