Figure 5 - 1

Figure 5 - 1
Direct materials placed into production $9,000
Direct labor hours worked 300 hours
Direct labor rate per hour $15
Machine hours worked 100 hours
Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units.
-Refer to Figure 5-1. One-half of Job X4A was sold for $10,000. What is the cost per unit for Job X4A?

A) $18
B) $31.50
C) $27
D) $40.50