Managerial accounting MCQ

Hi all~ i need help on this MCQ qns~ which is the correct ans?


In 2015, ABC Plumbing Supplies planned the following:
Factory overhead costs: $180,000
Direct labour costs (15,000 hours at $8.00 per hour): $120,000
Machine hours: 48,000
Direct material costs: $108,000

The predetermined overhead rate is based on direct labour hours and planned production during 2015 is 12,000 units. The estimated cost per unit produced is:

A) $34.00.
B) $24.00.
C) $26.00.
D) $44.00.