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 Iran'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 $18.400 Inspection 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 200 Direct materials cost per beam S1.500 Direct labor cost per beam $290 Total number of machine setups 23 Total machine hours 850 Total inspections 100 What is the per-unit manufacturing cost of an iron beam? S1850 51700 5164 3100 Name of the above