In 2018, Brewster's Painting Supplies Planned the Following The Predetermined Overhead Rate Is Based on Direct Labour Hours

In 2018, Brewster's Painting Supplies planned the following: $$\begin{array} { l r } \text { Factory overhead costs } & \$ 220000 \\\text { Direct labour costs } ( 18000 \text { hours at } \$ 9.00 \text { per hour) } & \$ 162000 \\\text { Machine Hours } & 54000 \\\text { Direct material costs } & \$ 134000\end{array}$$
The predetermined overhead rate is based on direct labour hours and planned production during 2018 is 20 000 units. The estimated cost per unit produced is:

A) $25.80
B) $19.10
C) $28.50
D) $ 8.10