ABC Inc. produces a single product and manufactured 20,000 units and sold 10,000 units last year. ABC had a practical production capacity of 20,000 units per year. Direct manufacturing costs per unit are $110. The company uses an activity-based costing system which compiles costs into cost pools, machining, milling and assembly. The costs allocated to these activity cost pools break down as follows: Usage: The following cost drivers are used for each of the following activity cost pools: - Machining: Machine Hours - Milling: Milling Hours - Assembly: Direct Labour Hours. Practical and expected capacity for each of the cost pools are shown below: - Machining: 45,500 Machine Hours. - Milling: 61,000 Milling Hours. - Assemblv: 19.000 Direct Labour Hours. Actual Usage was as follows: - Machining: 20,000 Machine Hours. - Milling: 80,000 Milling Hours. - Assembly: 15,000 Direct Labour Hours. Each unit requires a budgeted 2 Machine Hours, 1 Milling Hour and 4 Direct Labour Hours. ABC 's policy is to charge $84 per unit. The budgeted full cost per unit of product using ABC costing would be: Multiple Choice $93 $38 $123 $15