A production run of soft drinks has a direct materials cost of $10 000 for 50 000 cans. It needs 60 direct labour hours, with direct labour costing $40 per labour hour. Overheads are absorbed at 250% of the direct labour cost. Calculate the cost per soft drink can, to the nearest dollar.
- A$0.20
- B$0.37
- C$0.44
- D$1.04