Question 31. HiTech Products manufactures three types of CD players: Cheap, Econo, and Deluxe. HiTech uses an activity-based product costing system. The company has identified five activities. Each activity, its cost and related activity driver is identified below: Cost $225,000 Activity Activity Driver Material handling Number of parts Material insertion $2,475,000 Number of parts Automated $840,000 Machine hours machinery Finishing $170,000 Labour hours Packaging $170,000 Orders shipped Total manufacturing $ 3,880,000 cost The following information pertains to each product line of CD players: Cheap Econo Deluxe Units to be produced 10,000 5,000 2,000 Orders to be shipped 1,000 500 200 Number of parts per unit 10 15 Machine hours per unit 1 3 Labour hours per unit 2 2 252 25 Under an activity-based product costing system, what is the per unit cost of Cheap? A. $225.00 B. $272.00 C*. $164.00 D. $228.24 E. $141.00