385 260 Vintage Fun reproduces old-fashioned style roller skates and skateboards. The annual production and sales of roller skates is 1,000 units, while 1,730 skateboards are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Roller skates require 3.5 direct labor hours per unit, while skateboards require 1.25 direct labor hours per unit. The total estimated overhead for the period is $114,600. The company is looking at the possibility of changing to an activity - based costing system for its products. If the company used an activity-based costing system, it would have the following three activity cost = $ pools Expected activity Estimated overhead Activity cost pool COS Roller skates Skateboards Total Setup costs $6,350 645 Engineering costs $16.900 470 660 1,130 374 Maintenance costs $91.350 2.275 2,138 4,413 87 The cost pool activity rate for Enoineerina Costs would be closest to (Round all answers to two decimal olaces) + OA $7.90 per engineering hout. 375 OB. 59.84 per engineering hour OC. $14,96 per engineering hour OD. $20.70 per engineering hour