Assume that Arco, Inc. has three activity pools which have the following costs: Machine Setups,

$30,000; Material Moves, $45,000; and Machine Operations, \($28,000\). The activity cost drivers (and driver quantity) for the three pools are, respectively, number of setups (200), number of material moves

(450), and number of machine hours (350). Product XJ3 used the following quantity of activity drivers to produce 100 units of final product: 25 setups, 40 material moves, and 75 machine hours. The total ABC cost and unit ABC cost assigned to Product XJ3 is:

a. \($103,000\) total ABC cost and \($1,030\) unit ABC cost

b. \($103,000\) total ABC cost and \($103\) unit ABC cost

c. \($13,750\) total ABC cost and \($137.50\) unit ABC cost

d. \($3,300\) total ABC cost and \($330\) unit ABC cost