Solidwood
Solidwood Corporation Manufactures Custom-Made Furniture Manufacturing Overhead Rate Is $22

Solidwood
Solidwood Corporation manufactures custom-made furniture. The following data pertains to Job X4A: $\begin{array}{ll}\text { Direct materials placed into production } & \$ 9,000 \\\text { Direct labour hours w orked } & 300 \text { hours } \\\text { Direct labour rate per hour } & \$ 15 \\\text { Machine hours w orked } & 100 \text { hours }\end{array}$ Manufacturing overhead rate is $22.50 per machine hour.
-Refer to Solidwood Corporation. Suppose Job X4A consists of 500 units and one-half of Job X4A was sold for $10,000. What would be the cost per unit for Job X4A?

A) $18.00
B) $27.00
C) $31.50
D) $40.50