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 K8 would be closest to:

A) $68.20 per unit
B) $209.60 per unit
C) $439.00 per unit
D) $356.45 per unit

Traditional Costing Method

A costing method that allocates overhead costs to products based on a predetermined rate, usually associated with direct labor hours or machine hours.

Direct Labor-Hours

A measurement of the actual amount of production work done by employees, expressed in hours, not involving indirect labor.

Overhead Assigned

The allocation of overhead costs to specific products or cost centers within a company.