Summerlce Pty Ltd is a manufacturer of a range of ice cream products. The following is a list of activities, costs and quantities of activity drivers for a number of activities that occur in the factory. Activity Activity Quantity of Activity Cost Driver Activity Driver Measure $7 000 # batches 500 batches ingredients Load machines $9 200 #batches 500 batches Supervise $36 000 # machine 4 500 MH mixing hours Pack into $24 000 # litres 600 000 litres containers Load into $10 500 # cartons 350 000 freezers cartons Under an activity-based costing system, what is the activity cost per unit of activity driver for measuring ingredients? Select one: a. $12.90 b. $15.00 c. $13.80 d. $14.00