The production costs to produce one unit of finished goods was 85. Direct materials were 1/4 of the total cost, and direct labour was 70% of the combined total of direct labour and direct materials. The cost for direct materials, direct labour, and factory overhead, respectively, was:

a. 21.25 49.58 15.05

b. 24.17 46.08 12.36

c. 23.75 41.60 18.05

d. 21.25 49.58 14.17