direct answer with out explean

ALPHA technologies LLC produces two products- calculators and games. The company planned to produce 4.000 calculators and 8,000 games. The company uses ABC costing, and one of the activity cost pools was assembly, which had a cost driver of total parts. The total amount of estimated overhead for the assembly cost pool was OMR 748,000. The calculator required 16 parts, and the games required 52 parts. What would the overhead cost per unit be as it relates to the assembly cost pool for games? O a OMR 82 b. OMR 44 OC OMR 71.50 d. OMR 62.33