A company manufactures two products, X and Y, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available: Cost centre Primary Finishing Allocated and apportioned fixed overhead costs $96,000 $82,500 Direct labour minutes per unit: – product X 36 25 – product Y 48 35 Budgeted production is 6,000 units of product X and 7,500 units of product Y. Fixed overhead costs are to be absorbed on a direct labour hour basis. What is the budgeted fixed overhead cost per unit for product Y?
A、$11
B、$12
C、$14
D、$15