0.4 points Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 168.000 units 26.000 units Selling price 520.00 529.00 Direct material $1.70 $5.00 Direct labor $4.60 $7.20 Manufacturing overhead $6.20 53.00 Gross profit $ 7.50 $13.80 Selling and administrative $3.70 37.00 Operating profit $3.80 56.30 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information Activity Activity cost Activity.cost driver Supervision 589, 100 Direct labor hours IDH Inspection 5118,200 Inspection Activities demanded T-SHIRTS SWEATSHIRTS 0:25 DLHund 1.50 DLH 39.000 DUHE 30.000 inspection 11.00 inspection Under the revised ABC System. overhead costs per unit for the Sweatshirts will be (Do not round interim calculations. Round the final answer to the nearest cent) 52.50 per unit 51.20 per unit 51.67 per un 10:39 per unit