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.

ActivityCostCost DriverMaterial handling$235,000 Number of partsMaterial insertion 2,585,000 Number of partsAutomated machinery 956,800 Machine hoursFinishing 176,000 Direct labor hoursPackaging 176,000 Orders shippedTotal$4,128,800

The following information pertains to the three product lines for next year:

Economy Standard DeluxeUnits to be produced 10,200 5,200 2,200 Orders to be shipped 1,020 520 220 Number of parts per unit 10 15 25 Machine hours per unit 1 3 5 Labor hours per unit 2 2 2

Under Barnetts activity-based costing system, what is the per-unit overhead cost of Standard?

Multiple Choice

A. $166.

B. $233.

C. $278.

D. $288.

E. None of the answers is correct.