Sylvest, Inc

Sylvest, Inc., manufactures and sells two products: Product O3 and Product L8. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: The company's expected total manufacturing overhead is $913,376. If the company allocates all of its overhead based on direct labor-hours, the overhead assigned to each unit of Product O3 would be closest to:

A) $548.01 per unit
B) $441.00 per unit
C) $133.92 per unit
D) $342.00 per unit