Hadley, Inc. manufactures a product that uses $18 in direct materials and $8 in direct labor per unit. Under the traditional costing system Hadley uses, manufacturing overhead applied to each unit is $19. However, Hadley is considering switching to an ABC system. Under the ABC system, the total activity cost would be $28. What is the total manufacturing cost per unit for Hadley under the ABC system? Multiple Choice $54 $26 $28 $45