The company has decided to redo their accounting system and move to an activity based cost system. Table 1 shows the five activity cost pools which include all of the company's direct labor and manufacturing overhead costs. It also shows the cost drivers for each pool. Table 2 shows the cost drivers consumed by the two products. Table 3 shows budgeted product data for Jeans and T-shilts. Table 1: Guess Klein Activity Cost Pools Activity Cost Cost Driver Maintain Equipment $56,000 Machine hours Out I 276,000 I Number of cutsI Sew 212,000 Number of sides Button/Zipper 95,500 Labor hours Check/Move Goods I 45,500I Number of movesI Total $685,000 Table 2: Guess Klein Activity Cost Drivers Jeans T-shirts Total Total Machine Hours | 3,000 1,000 4,000| Number of cuts per garment I 4 1 5I Number of sides per garment 3 1 4 Total Labor Hours | 3,600 0 3,600I Total Number of Moves | 200 200 400| Table 3: Budgeted Product Data for Guess Klein Garments Product Jeans I T-shirts I Total I Direct Materials 125,000 75,000 200,000 Direct Labor (Allocated on garments produced) 65,000I 130,000| 195,000| Machine Hours 3,000| 1,000| 4,000| Garments Produced 50,000 100,000 150,000 Assume total overhead allocated to Jeans and T-shirts using ABC is $471,450l and $213,550 respectively. The total product cost per unit for Jeans using ABC is (answer rounded to 2 decimals): (7 $9.43 (7 $13.23 (7 $2.50 (7 $11.93