HiTech Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below. Activity Cost Cost Driver Material handling $320,000 Number of parts Material insertion 2,950,000 Number of parts Automated machinery 897,000 Machine hours Finishing 256,000 Direct labor hours Packaging 256,000 Orders shipped Total $4,679,000 The following information pertains to the three product lines for next year: Economy 10,000 1,170 Standard 7,000 740 Deluxe 2,300 240 Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labor hours per unit 10 20 30 3 2 25. Under an activity-based costing system, what is the per-unit overhead cost of Economy? (Do not round your intermediate calculations round your final answer to 2 decimal places.) A. An amount other than those listed above. B. $153.04. C. $217.04. D. $214.04. E. $130.04