Hadley, Inc. manufactures a product that uses $23 in direct materials and $9 in direct labor per unit. Under the traditional costing system Hadley uses, manufacturing overhead applied to each unit is $13. However, Hadley is considering switching to an ABC system. Under the ABC system, the total activity cost would be $31. What is the total manufacturing cost per unit for Hadley under the ABC system? Multiple Choice $63 $32 $45 $31