Goodwin Co, manufactures two products: R and W. The company uses activity-based costing to apply manufacturing overhead costs to products. The cost pools and related estimated overhead costs for 20x3 are as follows: Activity Cost Activity measure Overhead cost Pool Assembly Number of direct labour $33289 hours Inspection Number of inspections 153569 Product support Number of engineers 247332 The expected activity measures for the manufacturing of product R in 20x3 are: 135 direct labour hours, 4548 inspections, and 2 engineer(s). The expected activity measures for the manufacturing of product Win 20x3 are: 511 direct labour hours, 7265 inspections, and 3 engineers If the company estimates that it will produce 13626 units of product R in 20x3. what is the manufacturing overhead per unit that would be applied to product R for the year? Select one: a. $6.66 b. $19.75 $12.11 d. $31.86