A manufacturing business produces only one type of product. It operates two production departments, machining and assembly. A maintenance department supplies services to the production departments. The budgeted data for these departments are listed as follows: machining overheads $\u00050800000$ with $200000$ production units; assembly overheads $\u00050400000$ with $50000$ production units; maintenance overheads $\u00050300000$. The business applies a cost per unit rate to absorb overheads. Maintenance department overheads are allocated to production departments according to output. Which figures are correct for the machining department?
- Aoverheads $\$950000$, cost per unit $\$4.75$
- Boverheads $\$1000000$, cost per unit $\$5.00$
- Coverheads $\$1040000$, cost per unit $\$4.16$
- Doverheads $\$1040000$, cost per unit $\$5.20$