Messi's Dresses has the following overhead costs assigned to each activity cost pool and the total use of each respective cost driver. Measuring $500,000 $100,000 in direct materials Sewing $800,000 200,000 machine hours Distribution $300,000 30,000 orders Messi makes 1,000 units of dress ARC177, requiring a total of $20,000 in direct materials, 2,500 machine hours, and 100 orders. Each dress sells for $239.99. According to ABC, the total overhead cost of producing one unit of Dress ARC177 is: a. $151 O b. $191 O c. $231 O d. $111