H-Technology 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	Overhead Cost	Cost Driver
Material handling	$225,000	Number of parts
Material insertion	2,475,000	Number of parts
Automated machinery	840,000	Machine hours
Finishing	170,000	Direct labour hours
Packaging	170,000	Orders shipped
	$3,880,000

The following information pertains to the three product lines for next year:

	Economy	Standard	Deluxe
Units to be produced	10,000	5,000	2,000
Orders to be shipped	1,000	500	200
Number of parts per unit	10	15	25
Machine hours per unit	1	3	5
Labour hours per unit	2	2	2

The overhead cost assigned to each unit of Economy under activity-based costing is closest to:

Group of answer choices

$225

$141

$164

$228