Q 17.27: Sip Healthy Company manufactures juicers and blenders. Management has compiled the following information Juicer Blender Units produced Direct materials/unit Direct labor/unit Direct labor hours, production Machine hours, production Batches 7,500 $62.50 $15.00 22,500 30,000 1,000 15,000 $40.00 $5.00 15,000 22,500 1,000 Production costs are as follows: Activit Activity Driver Machinin Moving/warehousin Equipment setup Total overhead cost Cost $420,000 Machine hours $255,000Baches $160,000Baches $835,000 What is the total product cost per unit for the blender? A) $25.83 $136.16 C $70.83 D $114.61