Please answer this question and provide a solution.

58. Tabby Totes, a manufacturer of travel carriers for felines, uses an ABC system. Tabby produces two carriers, Comfort Carrier and Luxury Carrier. Production and sales for Comfort Carrier is 800 units and Luxury Carrier is 600 units. Tabby uses thee activity cost pools. Estimated costs and expected activities is as fchows: Activity Cost Estimated Pool Cost Expected Activity Comfort Luxury Carrier Carrier Total Activity 1 $12,000 200 100 Activity 2 $18,000 400 200 600 Activity 3 $10,000 400 400 800 The cost per unit of the Comfort Carrier is: A. $40.00 B. $23.53 C. $42.00 D. $31.25 E. $28.57 300