The Manoli Company Has Collected the Following Data for Use $\text { Activity Data: (expected and actual) }$

Multiple Choice

The Manoli Company has collected the following data for use in calculating product costs: $\text { Activity Data: (expected and actual) }$
$\begin{array}{|l|l|l|l|}\hline & \text { Rug Cleaners } & {\text { Sweepers }} &{\text { T otal }} \\\hline \text { Units Froduced } & 50,000 & 250,000 & 300,000 \\\hline \text { Prime Costs } & \$ 200,000 & \$ 750,000 & \$ 950,000 \\\hline \text { Direct Labor Hours } & 10,000 & 40,000 & 50,000 \\\hline \text { Machine Hours } & 20,000 & 10,000 & 30,000 \\\hline \text { Number of Setups } & 25 & 75 & 100 \\\hline \text { Inspection Hours } & 1200 & 2,800 & 4,000 \\\hline \text { Number of Moves } & 140 & 210 & 350 \\\hline\end{array}$
$\text { Departmental Data: (expected and actual) }$
$\begin{array}{|l|l|l|l|} \hline&{\text { Molding }} & \text { Assembly } & \text { T otal } \\\hline \text { Direct Labor Hours } & & & \\\hline \text { Rug Cleaners } & 5,000 & 5,000 & 10,000\\\hline\text { Sweepers }\\\hline\text { Total } & 10,000 & 40,000 & 50,000 \\\hline \text { Machine Hours } & & & \\\hline \text { Rug Cleaners } & 17,000 & 3,000 & 20,000 \\\hline \text { Sweepers } & 3,000 & 7,000 & 10,000 \\\hline \text { Total } & 20,000 & 10,000 & 30,000 \\\hline \text { Overhead Costs } & & & \\\hline \text { Machining } & 120,000 & \$ 30,000 & 150,000 \\\hline \text { Mowing Materials } & 40,000 & 30,000 & 70,000 \\\hline \text { Setting Up } & 70,000 & 10,000 & 80,000 \\\hline \text { Inspecting Products } & 20,000 & 30,000 & \$ 0,000 \\\hline \text { Total } & \$ 250,000 & \$ 100,000 & \$ 350,000 \\\hline\end{array}$ Manoli Company uses departmental overhead rates: Molding uses machine hours and Assembly uses labor hours. What is the unit product cost for sweepers if departmental overhead rates are used?

A) $3.50
B) $8.50
C) $3.00
D) $1.40