5 pts Question 11 Iron Inc. manufactures several products and uses an activity-based costing system to allocate overhead costs. Here are data regarding all of Iron's various products for the current year: Estimated Estimated Activity overhead costs Allocation base total activity Machine setups $86,400 Number of setups 360 setups Fabrication $280,000 Machine hours 14.000 hours Inspection $18,400 Number of inspections 2.300 inspections One of Iron's products is iron beams. Here are data regarding the production of beams during the current year Number of beams produced Direct materials cost per beam Direct labor cost per beam Total number of machine setups Total machine hours Total inspections 200 $1,500 $290 25 850 100 What is the per unit manufacturing cost of an iron beamn? 51,850 51.790 52664 of the above