A company manufactures two products, C and D, for which the following information is available:

Product CProduct DTotal

Budgeted production (units)1,2004,8006,000

Labour hours per unit / in total 9,61257,600

Number of production runs required 15,61833,6

Number of inspections during production 63,69,6

Total production set up costs$ 168,000

Total inspection costs$ 96,000

Other overhead costs$ 115,200

Other overhead costs are absorbed on a labour hour basis.

Using activity-based costing, what is the budgeted overhead cost per unit of Product D?

a)$ 52.61

b)$ 157.20

c)$ 168.77

d)$ 50.25