The Kraig Corporation Manufactures Custom-Made Purses Factory Overhead Was Budgeted at $60,000 for the Year and to Job

The Kraig Corporation manufactures custom-made purses. The following data pertains to Job XY5:
Factory overhead is applied using a plant-wide rate based on direct labour hours.
$$\begin{array} { l l } \text { Direct materials placed into production } & \$ 4,000 \\\text { Direct labour hours worked } & 50 \text { hours } \\\text { Direct labour rate per hour } & \$ 15 \\\text { Machine hours worked } & 100 \text { hours }\end{array}$$
Factory overhead was budgeted at $60,000 for the year and the direct labour hours were estimated to be 15,000. Job XY5 consists of 50 units.
-Refer to the figure.What is the materials cost per unit for Job XY5?

A) $4
B) $40
C) $80
D) $267