The SurferDude Company manufactures long and short surfboards. The company incurred manufacturing overhead costs of $210,000 in March. They have decided to allocate these costs based on units produced. During March, the company used 10,000 direct labor hours for Longboards and 10,000 direct labor hours for Shortboards. In March the company produced 8,000 longboards and 6,000 shortboards. The amount of overhead allocated to each product, respectively, would be:
Longboards Shortboards
A $120,000 $90,000
B. $90,000 $120,000
C. $105,000 $105,000
D. $ 80,000 $60,000
E. $105,000 $105,000