Design $13,200 Hallding $11,000 $6,600 $30,800 Piper's budgeted manufacturing activities and costs for the period are as follows. Product Activity X-Ray Ultra-Sound Units produced and sold 50 100 Direct materials used $11,000 $17,600 Direct labor hours used 100 300 Direct labor cost $8,800 $26,400 Number of parts used 400 600 Number of engineering changes 2 1 8 Number of product setups The budgeted cost to manufacture one ultra-sound machine using the activity-based costing method is: Select one: a. $645 b. $581 c. $495 d. $671