Jasmine Electronics Company produces two products, Resistors and Transistors in a small manufacturing plant. During June, Jasmine Electronics produced 100 units of Resistors and 100 units of Transistors incurring a total manufacturing overhead cost of $21,000. Assume Jasmine Electronics uses Activity Based Costing and that its total manufacturing overhead costs of $21,000 were assigned to the following:

ABC cost pools:

Material inspections & preparation ($10,000) $ 10 per pound of raw materials

Material moves ($2,000) $ 25 per move

Machine setups ($3,000) $150 per setup Machine

operations ($6,000) $ 40 per machine hour

Resistors and Transistors used the following quantities of the four activity drivers:

Resistors Transistors

Pounds of raw materials 500 500

Material moves 50 30

Setups 12 8

Machine hours 90 60

The overhead costs assigned to each unit of Resistors and Transistors using the Activity based costing were:

A. $93.50 for Resistors and $116.50 for Transistors

B. $116.50 Resistors and $93.50 for Transistors

C. $11,650 for Resistors and $9,350 for Transistors

D. $225 for Resistors and $225 for Transistors