HiTech Products manufactures three types of CD players: Cheap, Econo and Deluxe. HiTech uses an activity-based product costing system. The company has identified five activities. Each activity, its cost and related activity driver are identified below: Activity Material handling Material insertion Activity cost $225 000 Activity Driver Number of parts $2 475 000 Number of parts Automated machinery $840 000 Machine hours Finishing Packaging $170 000 Labour hours $170 000 Orders shipped Total manufacturing OH cost $3 880 000 The following information pertains to each product line of CD players: Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labour hours per unit Cheap Econo Deluxe 10 000 5000 2000 1000 500 200 10 15 25 1 3 5 2 2 2 Under an activity-based product costing system, what is the cost per unit of Econo (to the nearest dollar)? A. $228 B. $320 C. $282 O D. $272