Barker Corporation is attempting to figure out their product costs using activity-based costing. Their activities, drivers, and related costs are as follows: Help Activity Maintenance Material requisitions Human resources Cost Driver Machine hours Moves Emples Total Cost $158,650 $636,500 $131,250 U Other information relating to these activities and various other costs are as follows: Product A 7000 9,000 Product B 20,000 13,000 Direct labor hours Pounds of direct materials used Machine hours Moves Employees Units 1,500 3.800 260 7.000 8.000 5,700 580 10.000 Direct materials were purchased at a cost of $8.00 per pound. Their workers eam $17.00 per hour. The unit product cost associated with Product would be closest to (round unit costs to two decimal places and total costs to zero decimal places) $85.61 $1,050.125 O $60.61 $606,125 O $105.01