Scottso Enterprises Has Identified the Following Overhead Costs and Cost

Multiple Choice

Scottso Enterprises has identified the following overhead costs and cost drivers for the coming year: Budgeted direct labor cost was $200,000 and budgeted direct material cost was $800,000.The following information was collected on three jobs that were completed during the month: The company prices its products at 150% of cost.If the company uses activity-based costing (ABC) ,the price of each unit of Job B-32 would be:

A) $96.53.
B) $144.80.
C) $130.00.
D) $226.53.