8. BigView Monitors manufactures three different sizes of computer monitors: 15-inch, 17-inch and 20-inch. The company has recently implemented an activity-based costing system BigView has identified its activities as well as the best cost driver for each activity. Cost Driver Labor hours Orders shipped Budgeted Costs Activity T esting Packaging 68,000 68,000 The following information relates to each size of monitor and next vear's anticipated manufacturing operations 20-inch 2,000 200 17-inch 3,000 500 15-inch 5,000 800 Units to be produced.... Orders to be shipped Labor hours per unit. . . What is BigView's activity rate for testing cost for next year (rounded)? a. $1.33 per labor hour b*.$3.40 per labor hour C. $3.58 per labor hour d. $6.80 per labor hour