A company uses an activity-based costing system. The company manufactures Product X and Y, details of which are given below: Product X Product Y Annual production (units) 100,000 150,000 Batch size (units) 2,000 5,000 Number of inspections per batch 7 3 Annual inspection costs are 300,000. The inspection cost per unit of Product X is: Question 4 Answer a. 2.39/unit b. 1.00/unit c. 7.14/unit d. 6.33/unit