Cost Pool	Estimated Overhead
Maintenance	$40,000
Setup	$20,000
Quality Control	$30,000
Ordering & Receiving	$50,000
Expected Activity	Desks	Tables	Chairs	Total
Machine Hours	500	200	300	1,000
Batches	25	35	20	80
Inspections	60	10	30	100
Purchase Orders	25	10	15	50
Units	800	650	2,000	3,450
Budget Data	Desks	Tables	Chairs	Total
Sales	$250,000	$240,000	$220,000	$710,000
Direct Materials	$50,000	$60,000	$45,000	$155,000
Direct Labor	$30,000	$35,000	$25,000	$90,000

How much does it cost to make one table using the ABC method (what is the total cost per unit)?

Group of answer choices

$189.23

None of these answers are correct.

$361.54

$229.91

$191.92