What is the difference between the plant-wide overhead allocation approach and the departmental overhead allocation approach?

A.	The plant-wide rate is determined from the average of the individual departmental rates. Using a plant-wide rate is a more efficient manner of accounting and providing management information

B.	The total plant rate is obtained by divided by the total number of departments. It is a more efficient manner of accounting and providing management information.

C.	The plant-wide allocation approach uses one cost pool to collect and apply overhead costs and has one predetermined overhead rate, while the departmental allocation approach uses several cost pools (one for each department) and has several predetermined overhead rates

D.	The plant-wide allocation approach sets a predetermined rate for each department and averages this into a plant-wide allocation, while the departmental allocation approach uses several cost pools (one for each department) and has several predetermined overhead rates.

Als Wooden Turnings (AWT Company) makes two products: funerary urns and salad bowls. The company produces 4,000 salad bowls and 2,000 urns per year. Each urn requires two hours of direct labor to produce, and each bowl requires one hour of direct labor to produce.

The following table summarizes the direct material and labor costs for each item:

	Urns	Bowls
Direct material/unit	$20	$15
Direct labor/unit	$30	$15

Als Wooden Turnings factory has an annual estimated overhead of $250,000, as follows:

Activity	Budgeted Overhead	Estimated Volume/Number
Machine setups	$100,000	120 setups
Manufacturing raw wood to product	$100,000	50,000 bf (board feet)
Finishing wood and packing	$50,000	6000 items
Total Overhead	$250,000

From an internal analysis it appears that the two products required the following activity levels for 2015:

Activity	Urns	Bowls	Totals
Machine setups	40 setups	80 setups	120 setups
Manufacturing raw wood to product	30,000 bf	20,000 bf	50,000 bf
Finishing wood and packing	2,000 urns	4,000 bowls	6,000 items

Using activity based costing, what is the total per-unit cost of each urn. _______________.