Question: Tayla Industries has total budgeted fixed over head of 100,000 dollar, &budgeted variable overhead of dollar 20 per unit for the coming period. Expected sales are 40,000 units; expected production is 50,000 units; practical [maximum] capacity is 100,000 units. If Tayla Industries uses a normal costing system & a plant wide predetermined overhead rate, the budgeted overhead per unit is
[A] $21
[B] $22.50
[C] $22
[D] None of the above