Question: The overhead cost per Blenders using the traditional costing system would be closest to (Round all answers to two decimal places)

Vandalay Industries manufactures two products: toasters and blenders. The annual production and sales of toasters is 2,100 units, whilo 1,600 units of blenders are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 125 direct labor hours per unit, whilo blonders require 1 direct labor hours per und. The total estimated overhead for the period is $149,315. The company is looking at the possibility of changing to an activity - based costing system for its products. If the company used an activity - based costing system, it would have the following three activity cost pools: Expected activity Estimated overhead Activity cost pool cost Toasters Blenders Total Setup costs $8,585 215 batches 450 batches 665 batches Engineering costs $73,980 870 engineering 820 engineering hours 1,690 engineering his Maintenance costs $66.750 2,725 direct labor hours 1,195 direct labor hours 3,920 direct labor hours Total $149,315 OA $37.85 B. $19.40 OC. $93.32 D. $28.45