15) Tiger Pride produces two product lines T-shirts and Sweatshirts Product profitability is analyzed as follows Production and sales volume Selling price Direct material Direct labor Manufacturing overhead Gross profit Selling and administrative Operating profit T-SHIRTS 180.000 units $20.00 $1.80 $4.70 6.00 $7.50 S430 $120 SWEATSHIRTS 24,000 units $29.00 $5.00 57.20 $3.00 $13.80 $7.00 56.30 Tiger Iride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information Activity Supervision Inspection Activity cost $97,200 5164 Activity-cost driver Direct labor hours (DLH) Inspection Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DLR/unit 150 DLH/ 45,000 DLHS 36.000 DLHS 80.000 inspections 16,500 inspections Under the revised ABC system, the activity-cost driver rate for the supervision activity is ASL70 B) $2.20 C) $2.16 D) $12