Harms Shoe Company Applies Manufacturing Overhead Based on the Number

Multiple Choice

Harms Shoe Company applies manufacturing overhead based on the number of units as the cost driver.Information concerning costs for July follows:
$\begin{array}{ll}\text { Direct labor costs } & 800 \text { hours @ \$14 } \\\text { Manufacturing overhead } & \$ 8,000 \\\text { Direct materials } & \$ 45,000\end{array}$
How much is the unit product cost if 1,000 units are produced?

A) $8.00
B) $64.20
C) $53.00
D) $45.00