单项选择题
A company makes two products using the same type of materials and skilled workers. The following information is available:
Product A Product B
Volume (units) 1,000 2,000
Material per unit (
) 5 20
Fixed costs relating to material handling amount to

180,000.
Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B (to the nearest whole

113
B、

40
D、$105