Answer the following question(s) using the information below Ersting Printers has contracts to complete woekly supplements required by forty-six customers. For the year 2018, manufacturing overhead cost estimates total $420,000 for an annual production capacity of 12 million pagos. For 2018 Ernsting Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis Cost pool Manufacturing overhead costs Activity level Design changes $60,000 300 design changes Setups 320,000 5,000 Setups Inspections 8,000 inspections Total manufacturing overhead costs $420,000 40.000 3 O A $200 per change. $64 per setup. $5 per inspection OB. $200 per change, $5 por setup, 564 per inspection OC. $180 por change, 576 per setup, 55 per inspection OD. $180 per change, $76 por setup. 94 per inspection OE. $150 per change. $64 per setup, $4 per inspection w www Wyry Setups 320,000 5,000 setups Inspections 40.000 8,000 inspections Total manufacturing overhead costs $420,000 During 2018, two customers, Wealth Managers and Health Systems are expected to use the following printing services Activity Wealth Managers Health Systems Pages 60,000 76.000 Design changes 10 0 20 10 Setups 30 38 Inspections Assuming activity - cost pools are used, what are the activity - cost driver rates for design changes, setups, and inspections cost pools? O A $200 por change, $64 per setup, $5 per inspection OB. $200 per change, 55 per setup 564 per inspection C. $180 per change $76 per setup. $5 por inspection O D. $180 por change, 576 per setup. $4 per inspection OE $150 por change, $64 per setup, S4 por inspection