Anthony Products Manufactures a Line of Desk Chairs $$\begin{array} { | l | l | } \hline \text { Department 1 } & \$ 859,500 \\\hline \text { Department 2 } & \$ 294,000 \\\hline\end{array}$$

Multiple Choice

Anthony Products manufactures a line of desk chairs.Anthony's production operations are divided into two departments - Department 1 and Department 2.The company uses a process costing system.Anthony incurred the following costs during the year to produce 26,400 chairs: $$\begin{array} { | l | l | } \hline \text { Department 1 } & \$ 859,500 \\\hline \text { Department 2 } & \$ 294,000 \\\hline\end{array}$$ If Anthony sells 23,100 chairs during the year,what will be the cost per chair produced? (Round your answer to two decimal places.)

A) $32.56
B) $37.21
C) $43.69
D) $49.94