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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 Cost Cost Driver Material handling $ 315,080 Number of parts Material insertion 3, 465, 080 Number of parts Automated machinery 1, 324, 809 Machine hours Finishing 268,809 Direct labor hours Packaging 268, 809 Orders shipped Total $5, 642, 409 The following information pertains to the three product lines for next year: Economy Standard Deluxe Units to be produced 11, 880 6,890 3,890 Orders to be shipped 1,180 680 380 Number of parts per unit 10 15 Machine hours per unit 4 W N Labor hours per unit Under Barnett's activity-based costing system, what is the per-unit overhead cost of Deluxe? Multiple Choice O $274. O $284 O $298 O $430. O None of the answers Is correct