Proud Family Inc. produces a variety of products. Under a traditional costing system, machine hours are the allocation base. The following are company records gathered during the year: The annual production and sales of one of its products, the Widget, is 1,200 units. The following data relate to the production and sales of Widgets in the most recent year: The average cost of one Widget using ABC costing is closest to: $184.21 $155.83 $238.88 $196.08