Delicious Dishes Company Has a Fixed Overhead Budget of $3,600,000

Delicious Dishes Company has a fixed overhead budget of $3,600,000 in 2013,the operating managers budgeted 60,000 machine-hours for the year.A fixed overhead cost rate of $65 per machine hour and rate of 0.70 hours per actual output unit.
Required
Compute the budgeted fixed overhead cost per output unit.

A) $35 per dish set
B) $42 per dish set
C) $18 per dish set
D) $32 per dish set
E) $23 per dish set