Recorded costs for the DC5 Division, which manufactured 6,000 units of Product DC5 during the month, are as follows: Direct materials $458,000 Direct labor 400,000 Indirect production costs 80,000 Supervisory services 40,000 Total $978,000 The per-unit cost of manufacturing Product DC5 this month is

A) $163.
B) $152.
C) $170.
D) $150.

A