Tech-Cell Inc. management would like to use CPA to allocate manufacturing overhead to products. Here are the four collection centers that this model would include. Consolidation of costs by activity Purchase Production Quality control Delivery Total Extent of activity Indirect costs of manufacturing estimated Issuance of a purchase order 130000 Machine hours 210000 Number of defective unit 75000 Number of delivery 95000 510000 Total planned activity Activity measurement Issuance of purchase order Machine hours Number of defective units Number of delivery Regular model 350 14 000 125 1300 Smart model 300 16 000 75 1 075 Total 650 30 000 200 2 375 The company's management estimates that it will produce 15,000 smart phones as well as 30,000 regular phones. What are the manufacturing overhead amounts per unit for each of the two models? Question: A) $89 for the regular model and $16.2 for the smart model B) $52.4 for the regular model and $128.5 for the smart model C)$8.9 for the regular model and $16.2 for the smart model D) $266,875 for the regular model and $243,125 for the smart model