Wilson Company has a predetermined overhead rate of $5 per direct labor hour. The job order cost sheet for Job 145 shows 1,000 direct labor hours costing $10,000 and materials requisitions totaling $7,500. Job 145 had 500 units completed and transferred to Finished Goods. What is the cost per unit for Job 145?
  a.  $35
  b.  $135
  c.  $30
  d.  $45
  e.  $22,500