Platinum Company manufactures several different products and uses an activity-based costing system. Information from its system for the year for all products follows: Activity cost pool Total cost Total activity Activity Driver Assembly $503,000 25,000 machine-hours Inspection $95,800 5,700 inspection-hours Packaging $48,150 4.000 orders The annual production and sales of one of its products, the Zinger, are 1000 units. The following data relate to the production and sales of Zingers in the most recent year Annual machine hours Annual number of orders Annual inspection-hours Direct materials cost per unit Direct labor cost per unit 740 140 75 $123.40 $59.80 What is the average cost of one Zinger? (Round all answers to two decimal places.) O A $170.90 OB. $17.48 OC. $200.68 OD. $232.16