Bill Berry, CPA, Prepares Tax Returns Number of Tax Returns 200
-Refer to the Figure

Bill Berry, CPA, prepares tax returns. The production costs and the number of tax returns prepared for the month of August are as follows:
$\begin{array}{lr}\text { Direct materials } & 100 \\\text { CPA staff salaries } & 2,000 \\\text { Overhead } & 900 \\\text { Total } & \$ 3,000\end{array}$
Number of tax returns 200
-Refer to the figure.What is the unit cost per tax return?

A) $0.50
B) $4.50
C) $10.00
D) $15.00