Use the Information Below to Answer the Following Questions $\text { Production for April is } 10,000 \text { racquets }$

Multiple Choice

Use the information below to answer the following questions.
Whack Ltd, a tennis racquet manufacturer, has broken the production process into three lines, each in a different department: framing, stringing, and finishing. The following information relates to each department for the month of April: $\begin{array}{llll} & \text { FRAMING } & \text { STRINGING } & \text { FINISHING } \\\text { Direct Costs } & \$ 20,000 & \$ 30,000 & \$ 66,000 \\\text { Ind irect Costs } & \$ 10,000 & \$ 20,000 & \$ 30,000 \\\text { Labour Hours } & 2,000 \mathrm{hrs} & 5,000 \mathrm{hrs} & 3,000 \mathrm{hrs}\\\text { Machine hours } & 500 \mathrm{hr} s\end{array}$
$\text { Production for April is } 10,000 \text { racquets }$
-Refer to the table above. The direct unit cost per racquet for April is:

A) $17.00.
B) $9.60.
C) $16.70.
D) $11.60.