I need help with this one!

Kratz Manufacturing Company uses an activity-based costing system. It has the following manufacturing activity areas, related cost drivers and cost allocation rates: m Cost Driver Cost Allocation Rate Machine setup Number of setups $50.00 Materials handling Number of parts 0.50 Machining Machine hours 13.00 Assembly Direct labor hours 22.00 Inspection Number of finished units 14.00 During the month, 100 units were produced, with no defects, requiring three setups. Each unit consisted of 'I? parts, 3 direct labor hours and 2.5 machine hours. Direct materials cost $50 per nished unit. What is the per unit manufacturing cost for the period? Select one: '3 A. $321.00 0 B. $106.25 (3- C. $1 72.50 (3: D. $806.?5