48) Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: 48) Production and sales volume Selling price Direct material Direct labor Manufacturing overhead Gross profit Selling and administrative Operating profit T-SHIRTS 204,000 units $18.00 $1.60 $4.30 $4.60 $ 7.50 $3.50 $4.00 SWEATSHIRTS 34,000 units $29.00 $5.00 $ 7.20 $ 3.00 $13.80 $ 7.00 $ 6,80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information: Activity Supervision Inspection Activity cost $130,560 $69,300 Activity-cost driver Direct labor hours (DLH) Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DLH/unit 1.50 DLH/unit 51,000 DLHS 51,000 DLHS 30,000 Inspections 19,500 inspections Using an ABC system, next year's estimates show manufacturing overhead costs will total $227,300 for 46,000 T-shirts. If all other T-shirt costs and sales prices remain the same, the profitability that can be expected is (Round the final answer to the nearest whole cent.) A) $4.94 per t-shirt B) $3.66 per t-shirt C) ($0.27) per t-shirt D) $8.60 per t-shirt