Quality Carvings manufactures furniture. They have decided to develop an activity-based costing system. Shown below is each activity, its cost and the activity driver used to assign these costs to products. Quantity of Activity Activity Activity cost Activity Driver Driver Process orders 37 800 #orders 1500 Make patterns 140 000 #items made 8000 Carving 248 000 #hours taken 4000 Finishing $ 186 200 #items made 7000 Under an activity-based costing system, what is the activity cost per unit of activity driver for processing orders? Select one: O a. $93.33 O b. $25.20 O C. $25.40 O d. $62.00