Figure 5 - 2 the Kraig Corporation Manufactures Custom-Made Purses

Figure 5 - 2 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 labor hours.Factory 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.
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Refer to Figure 5-2.What is the materials cost per unit for Job XY5?

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