Debbie Corporation is currently using a single predetermined overhead rate based on direct labor hours to allocate manufacturing overhead to its two products: A and B. The company is considering the use of activity-based costing (ABC). The following information is provided about the production of two product lines: Activity Cost Allocation Base $105,000 Setups Setup Machine Maintenance 60,000 Machine hours Total manufacturing overhead costs $165,000 Product A Product B 5,000 7,000 Quantity per Product line Direct labor hours Setups Machine hours 20 180 960 3,040 Debbie plans to produce 200 units of Product A and 300 units of Product B. Manufacturing overhead cost per unit of Product B, using ABC is closest to: $550.00 per unit O $17.71 per unit O $320.83 per unit $330.00 per unit $44700 perasi