Barnett Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below. Activity Material handling Material insertion Automated machinery Finishing Packaging Total Cost $ 265,000 2,650,000 928, 400 271,600 271,600 $4,386,600 Cost Driver Number of parts Number of parts Machine hours Direct labor hours Orders shipped The following information pertains to the three product lines for next year: Economy 10,800 1,080 10 1 Standard 5,800 580 Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labor hours per unit Deluxe 2,800 280 25 5 2 15 3 2 2 Under Barnett's activity-based costing system, what is the per-unit overhead cost of Deluxe? Multiple Choice $255. u $265. $245. $409. None of the answers is correct