The Kraig Corporation Manufactures Custom-Made Purses

The Kraig Corporation manufactures custom-made purses.The following data pertains to Job XY5:
Plantwide overhead is applied using a plant-wide rate based on direct labor hours.Plantwide overhead was budgeted at $60,000 for the year and the direct labor hours were estimated to be 15,000.Job XY5 consists of 50 units.What is overhead cost assigned to Job XY5?

A) $200
B) $400
C) $750
D) $1,500