Excellence Pastries Produces Baked Goods

Multiple Choice

Excellence Pastries produces baked goods.Utility costs are allocated to the products based on the baking time required for the product.Utility costs of $291,500 are budgeted in a period when 550,000 total minutes of baking time and 100,000 minutes of cooling time are anticipated.If a batch of rolls bakes for 45 minutes, and then cools for 15 minutes, what amount of utility cost will be allocated to each batch of rolls?

A) $38.87
B) $23.85
C) $20.18
D) $31.80