Angie's Inc. manufactures and distributes 2 products, A and B. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information: Activity/Cost Driver Amount A B Production setups/Number of setups $204,000 36 32 Material handling/Number of parts 496,000 44 80 Packaging costs/Number of units 700,000 80,000 60,000 What is the total overhead per unit allocated to Product Bing ABC? $1,400,000 A. $8.55 B. $8.42 C. $11.93 D. $10.00