You've been asked to help calculate the inventoriable cost per unit (the amount that under GAAP can be included on the balance sheet of a company) for its products. You've been given the following information:

Output units 30,000 buckets

Machine-hours 2 hours per bucket

Direct manufacturing labor-hours 15,000 hours to produce 30,000 buckets

Direct materials per unit $50

Direct manufacturing labor per hour $18 per hour

Variable manufacturing overhead costs $420,000

Fixed manufacturing overhead costs $1,800,000

After sale service costs for buckets $1,200,000

Selling and Marketing costs for buckets $1,125,000

Select one:

a. $210.50

b. $170.50

c. None of the selections are correct.

d. $133.00

e. $142.00

f. $173.00