Manufacturng Company has decided to use an activity-based costing system and has identified the following cost drivers and rates Help Activity Maintenance Utilities Cost Driver Labor hours Machine hours Rate $5.00 per labor hour $3.95 per machine hour $4.00 per unit produced Quality control Units produced Silver has two products, Square and Circle, which had the following activity consumption: Labor hours Machine hours Labor cost Material cost Square 83 33 $9 per hou $3.000 Circle 54 47 59 per hour $600 Silver produced 487 units of Square and 894 units of Circle. The total product cost associated with Product Circle is closest to: (round total costs to zero decimal places and unit costs to two decimal places) O $5,118 $4.51 $5.72 $4,032 $14.18