Truckel, Inc The Fixed Overhead Is an Allocated Common Cost

Multiple Choice

Truckel, Inc.currently manufactures a wicket as its main product.The costs per unit are as follows: $$\begin{array} { l c } \text { Direct materials and direct labour } & \$ 11.00 \\\text { Variable overhead } & 3.00 \\\text { Fixed overhead } & \underline { 8.00} \\\text { Total } & \$ \underline { 2 2 . 0 0 }\end{array}$$ The fixed overhead is an allocated common cost.How much is the relevant cost of the wicket?

A) $24.00
B) $14.00
C) $11.00
D) $19.00