For 2014 the Iron Works Planned the Following

For 2014 The Iron Works planned the following.
Factory overhead costs $180 000
Direct labour cost ($8.00 an hour) x (24 000 hrs) $192 000
Machine hours 48 000
Direct material cost $108 000
The predetermined overhead rate is based on direct labour hours and planned production during 2014 is 12 000 units. The estimated cost per unit produced is:

A) $15.
B) $40.
C) $41.
D) $32.