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Truckel, Inc -The Fixed Overhead Is an Allocated Common Cost

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Truckel, Inc. currently manufactures a wicket as its main product. The costs per unit are as follows:  Direct materials and direct labor $11 Variable overhead 5 Fixed overhead 8 Total $24\begin{array}{lr}\text { Direct materials and direct labor } & \$ 11 \\\text { Variable overhead } & 5 \\\text { Fixed overhead } & 8\\\text { Total }&\$24\end{array}
-The fixed overhead is an allocated common cost. How much is the relevant cost of the wicket?


A) $36
B) $24
C) $19
D) $16

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