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:

31. Muses an activityvbased product costlng system. The company has identlfied five actlvltles. Each activity. its cost and related activlty driver are Identied below: J 'J F Activitw Activity costaJ Activity Driven";I Material handling# 55 225 DDD Number of partsw Material insertionaJ $ 2 4T5 000a Number of partst Automated machineryJJ $ 840 D-D-J Machine hourse'l .1 FinishingJJ $ 170 DDDiJ W hoursiJ ..-. PackagingcJ $ 1TB Dill-De Orders shipped .1 Total manufacturing caste $ 3 BED [lone .1 F; The following information pertains to each product line ofCD players: J D 'J 'J '1 Cheap J We Deluxer' '1 Units to be producede 10 000a 5001].: ZED-Elva lEerers to be shipped# 1--ElaJ 500a Ell-Elana Number of parts per unite 10 15-J 25a; Machine hours per unit# 1'1 3a 5a.; W hours per unith 2a 2a 2a.; '4 Under an actlvlty-based product costing system, what Is the cost per unlt of Cheap? J .J .J 'J A. 5141130 B. 52m EJ154110 D. $223.24 J