The total factory overhead for Landen Company is budgeted for the year at $675,000. Landen manufactures two drapery products: sheer curtains and insulated curtains. These products each require six direct labor hours (dlh) to manufacture. Each product is budgeted for 7,500 units of production for the year. Determine the factory overhead allocated per unit for insulated curtains using the single plant wide factory overhead rate.
a. $45.00
b. $90.00
c. $270.00
d. $15.00