Kiki Co. has total budgeted fixed over head of $100,000, and budgeted variable overhead of $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 Kiki Co. uses a normal costing system and a plantwide predetermined overhead rate, the budgeted overhead per unit is
A) $22.50.
B) $22.00.
C) $21.00.
D) none of the above (a, b, or c.)