43. Vandalay Industries manufactures two products: toasters and blenders. The annual production and sales of toasters is 2,100 units, while 1,600 units of ble nders are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 1.25 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $149,315. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an would have the following three activity cost pools: activity-based costing system, it Expected activity Estimated overhead Activity cost pool cost Toasters Setup costs Engineering costs $73,980 870 engineering Maintenance costs $66,750 2,7250 direct labor hours 1,195 direct labor hours 3,945 direct labor hours Total The overhead cost per Blenders using the traditional costing system would be closest to Round all answers to two decimal places.) Blenders 450 batches 820 engineering hours Total 665 batches 1,690 engineering hrs $8,585 215 batches $149,315 A$28.27 B.$37.85 C$93.32 D.$19.40