Hanna Company Produces a Number of Chemical Products, Two of Which

Hanna Company produces a number of chemical products, two of which are Product X1 and Product X2. The controller and environmental manager have identified the following environmental activities and costs associated with the two products:
$\begin{array}{lr} &\underline{\text {Product XI}}& \underline{\text {Product X2}}\\\text { Kilograms produced } & 400,000 & 1,000,000 \\\text { Packaging materials (kilograms) } & 120,000 & 60,000 \\\text { Energy usage (kilowatt hours) } & 40,000 & 20,000 \\\text { Toxic releases (kilograms into air) } & 100,000 & 20,000 \\\text { Pollution control (machine hours) } & 16,000 & 4,000\\\\\text { Costs of activities: }\\\text { Using packaging materials } & \$ 360,000 \\\text { Using energy } & 96,000 \\\text { Releasing toxins (fines) } & 48,000 \\\text { Operating pollution control equipment } & 112,000\end{array}$
-Refer to the figure.What is the packing cost per unit of Product X1?

A) $0.24
B) $0.30
C) $0.60
D) $0.90