d. XYZ Company has estimated overhead for the coming year of $100,000. They have identified three main activities in their production process that consume the most overhead, and have set up the following cost pools: Setups - $50,000, Quality Inspections - $40,000, and Tooling - $10,000. XYZ identified cost drivers for each pool as follows: Setups - # of setups, Quality Inspections - # of inspections, Tooling - # of direct labor hours. The company has estimated that there will be approximately 500 setups, 500 inspections, and 1,000 labor hours for Tooling this period. XYZ produces three products, X, Y, and Z. Product X requires 1 setup, 2 inspections, and 4 labor hours. Calculate the overhead cost per unit of Product X using Activity Based Costing