D-139 Anual manufacturing cost data (1000s) for fo product lines are as follows: Data Line 1 Line 2 Line 3 Line Annual pro- 4000 3500 9800 675 duction Cost of direct $800 $650 $1200 $2500 materials Cost of direct $3500 $3750 $600 $320 labor Rank the product lines from lowest to highest in terms of manufacturing cost per unit. Total indirect costs of $10.8 million are allocated based on total direct cost. (a) 1-2-3-4 (b) 3-1-2-4 (c) 3-2-1-4 (d) 3-4-1-2