Elizabeth is the controller for Oriole Devine Inc., a company that produces ice cream and specializes in dairy-free versions of the Cookie Dough and Rocky Road flavors. Elizabeth has recommended that Oriole implement Activity-Based Costing (ABC) as they gear up to produce the following number of pints in the coming year: Cookie Dough, 102000 pints; and Rocky Road, 87000 pints. Elizabeth believes that a traditional costing system has not been the most effective manner to allocate their Manufacturing Overhead (MOH) costs. She has compiled the following data about the usage of their company resources:

Item Pounds of Ingredients Moved Cleaning/Maintenance Hours # of Inspections Supervisor Hours Cookie Dough 5400 3450 6300 1900 Rocky Road 3500 2500 3200 2300

Their MOH is comprised of the following costs:

Moving and Sorting Ingredients $78000 (8900 pounds) Cleaning and Maintenance $51000 (5950 hours) Quality Control $27150 (9500 inspections) Supervisor Wages $107730 (4200 hours)

What is the ABC-based total MOH cost allocated per unit for Rocky Road ice cream? (Round intermediate calculations to 2 decimal places, e.g. 12.25.)

O $1.27 O $1.38 O $1.39 O $0.76