The total factory overhead for Simmons Company is budgeted for the year at $493,750 and divided into two departments: Fabrication, $316,090 and Assembly, $177,750. Simmons manufactures two products; chairs and tables Each chair requires I direct labor hour in Fabrication and ] direct labor hours in Assembly. Each table requires 3 direct Labor hours in Fabrication and 6 direct labor hours in Assembly. Each product is budgeted for 1.950 units of production for the year What would the factory overhead alocated per unit for each table be, using the department factory overhead allocation rates? O a. $62.5 O b. 890 OF $30 O d. $60