are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 1.25 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $146,215. The company is looking at the possibility of changing to an activity based costing system for its products. If the company used an activity based costing system, it would have the following three activity cost pools: Expected activity Estimated Activity cost pool overhead cost Toasters Blenders Total Setup costs $8,485 245 batches 410 batches 655 batches Engineering costs $70,980 890 engineering 880 engineering hours 1,770 engineering hrs Maintenance costs $66,750 2,760 direct labor hours 1,395 direct labor hours 4,155 direct labor hours Total $146,215 The overhead cost per blender using an activity - based costing system would be closest to (Round all answers to two decimal places.) O A. $75.64 OB. $31.51 C. $57.28 OD. $132.92 are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 1.25 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $146,215. The company is looking at the possibility of changing to an activity based costing system for its products. If the company used an activity based costing system, it would have the following three activity cost pools: Expected activity Estimated Activity cost pool overhead cost Toasters Blenders Total Setup costs $8,485 245 batches 410 batches 655 batches Engineering costs $70,980 890 engineering 880 engineering hours 1,770 engineering hrs Maintenance costs $66,750 2,760 direct labor hours 1,395 direct labor hours 4,155 direct labor hours Total $146,215 The overhead cost per blender using an activity - based costing system would be closest to (Round all answers to two decimal places.) O A. $75.64 OB. $31.51 C. $57.28 OD. $132.92