following to Acompany manufactures aand 10. costs for direct two products: A and B. The companys accounting records revealed the following per-ant materials and direct labor Production volume (units) 4000 Direct labor: SAO A 2.5 hours at $10hour 2 hours at $10hour Management is considering a shift to activity-based costing and gathered the following manufacturing overhead Activity Cost Pool Estimated Cost Activity cost Expected Activity Setups $240,000 driver Product A Product Total Number of setups 10,000 Machine hours 2,000 1,000 3000 General factory $600,000 Machine processing $120,000 TOTAL OVERHEAD 960,000 9. Assuming that actual activity is the same as expected activity, what is the unit product cost of ProductBunder activity-based costing? a. $124 b, $144 C. $164 d, $104 e. None of the above