Producing 20,000 Cell Phone Units Requires $600,000 of Prime Costs,uses

Multiple Choice

Producing 20,000 cell phone units requires $600,000 of prime costs,uses 4,000 machine hours,and takes 2,400 setup hours.The activity rates are $80 per machine hour and $200 per setup hour.What is the unit cost of a cell phone?

A) $30
B) $40
C) $50
D) $60