Finken, Inc

Multiple Choice

Finken, Inc., manufactures and sells two products: Product H9 and Product L0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: The direct labor rate is $16.10 per DLH. The direct materials cost per unit is $256.40 for Product H9 and $125.00 for Product L0. The estimated total manufacturing overhead is $441,772. The unit product cost of Product L0 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to:

A) $419.12 per unit
B) $611.42 per unit
C) $309.20 per unit
D) $686.24 per unit