Bill Berry, CPA, prepares tax returns. The production costs and the number of tax returns prepared for the month of August are as follows:
Direct materials $ 100
CPA staff salaries 2,000
Overhead 900
Total $3,000
Number of tax returns 200
What is the unit cost per tax return?
a. $0.50
b. $10.00
c. $4.50
d. $15.00