Cott's Inc makes two products, Legend and Sunshine, and are using an Activity-Based-Costing approach to allocating their $1,080,000 in expected annual overhead. Cott's overhead can be identified with three activities: order processing ($200,000), assembly ($400,000) and testing ($480,000) These activities are driven by number of orders processed, machine hours, and number of tests respectively. Data relevant to these activities follow: Legend Sunshine Orders processed 150 200 Machine hours 90 300 Tests 70 80 If 650 units of the Sunshine product is produced, what is the per unit overhead cost that should be allocated to the Legend product using ABC? A $1,043 B $1,012 C $1,005 D $1,127