Cassidy Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, VIP and Kommander, about which it has provided the following data:

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VIP Kommander Direct materials per unit $ 27.50 $ 62.10 Direct labor per unit $ 15.60 III 52.00 Direct labor-hours per unit 0.60 2.00 Annual production 41,000 16,000 The company's estimated total manufacturing overhead for the year is $3,019,080 and the company's estimated total direct labor-hours for the year is 56,600. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Estimated Overhead Cost Assembling products (DLHs) 1,298,000 Preparing batches (batches) 456,280 Product support (product variations) 1,264,800 Total 3,019,080 Expected Activity VIP Kommander Total DLHs 24,600 32,000 56,600 Batches 1,558 1,126 2,684 Product Variations 12,742 1,338 4,080 Unit overhead cost of Product Kommander under the activity-based costing system is closest to: A) $249.67. B) $83.75. C) $222.85. D) $139.10