Sesame Street Company manufactures two models of its new toy, the Basic Elmo and the Tickle Me Elmo. The Basic model requires 10,000 direct labor hours and the Tickle Me requires 30,000 direct labor hours. The company produces 4,000 units of the Basic model and 1,600 units of the Tickle Me model each year. The company inspects one Basic for every 100 produced and inspects one Tickle Me for every 10 produced. The company expects to incur $128,000 of total inspecting costs this year. What will be the inspecting cost per unit assigned to the Basic model using the ABC method? $45.31 $64.00 $80.00 $18.29