If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product X0 would be closest to:

A) $234.55 per unit
B) $149.70 per unit
C) $459.95 per unit
D) $78.95 per unit

Direct Labor-Hours

The total hours of labor directly involved in manufacturing a product, often used as a basis for allocating overhead costs.

Overhead Assigned

The allocation of overhead costs to specific jobs or cost objects based on a predetermined rate or method.

Product X0

A specific product identifier used in inventory and production tracking, symbolizing a unique item or variant within a company's product line.