Webster Corporation manufactures office safes. The following information relates to one its models, A-62:

Per office safe model A-62:
Direct cost	$6 900
Selling price	$14 800
Machine hours: Production & Assembling	100
Direct labour hours: Testing	15

The following absorption rates are in use by the company:

Production & Assembling: $20 per machine hour

Testing: $25 per direct labour hour

What will be the cost per unit of model A-62 for inventory valuation purposes?

a. $6 900

b. $9 275

c. $8 900

d. $2 375