Spates, Inc

Multiple Choice

Spates, Inc., manufactures and sells two products: Product H2 and Product E0.Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: The company's expected total manufacturing overhead is $266,468. If the company allocates all of its overhead based on direct labor-hours, the overhead assigned to each unit of Product H2 would be closest to:

A) $141.00 per unit
B) $123.42 per unit
C) $496.86 per unit
D) $1,453.44 per unit