Production and sales volume Selling price Direct material Direct labor Manufacturing overhead Gross profit Selling and administrative Operating profit T-SHIRTS 192,000 units $17.00 $1.70 $4.30 $3.50 $ 7.50 $4.10 $3.40 SWEATSHIRTS 24,000 units $29.00 $5.00 $ 7.20 $ 3.00 $13.80 $7.00 $ 6.80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information: Activity Supervision Inspection Activity cost $123,480 $104,800 Activity-cost driver Direct labor hours (DLH Inspections | Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DLH/unit 1.50 DLH/uni 48,000 DLHS 36,000 DLHS 50,000 inspections 15,500 inspections (Do not round interim Under the revised ABC system, supervision costs allocated to Sweatshirts will be _______ calculations. Round the final answer to the nearest whole dollar.) $52,920 $123,480 0 None of these answers are correct $104,800