1 Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 204,000 units 42.500 units Selling price $16.00 $29.00 Direct material $1.70 $5.00 Direct labor $4.90 $7.20 Manufacturing overhead $1.90 $3.00 Gross profit 357.50 513.30 Selling and administrative $3.90 $17.00 Operating profit 53.60 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 $125,460 Direct labor hours Inspection $121,800 Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DLH/unit 1.20 DLH/unit 51.000 DLHS 51.000 DLHE 70,000 inspections 17.000 inspections Under the revised ADC system. overhead costs per unit for the Sweatshirts will be (Do not round interim calculations. Round the final answer to the nearest cent) 51.70 per unit $0.42 per unit $1.40 per unit $2.04 per unit