Information regarding Durden Soap Manufacturing overhead costs follows: Activity Material acquisition and handling Production setup Packaging Quality inspection Allocation Base Material cost Number of setups Number of bars Inspection time Allocation Rate 2% of material cost $30 per Setup $.70 per bar $.60 per minute Activity measures for the two brands of bar soap follow: #Setups #Bars Labor Cost $1,800 $900 Material Cost $1,200 $2,400 Inspect Time 70 Min. 50 Min. Rich Fat-Free 20 40 2,000 4,000 What is the cost per bar of fat-free soap if Durden uses ABC costing? A) $ .84575 Per Bar B) $1.8445 Per Bar C) $8.46 Per Bar. D) $84.60 Per Bar