The controller of Benavides LLP has implemented an activity-based costing system per the request of the CEO. Total overhead costs from all products manufactured in the current year are: Benavides U.P manufactures sports jerseys for Argentinian soccer teams. Annual production and sales of one of its jerseys are 2,500 units. The following relates to the most recent year. What is the average cost of one jersey? $34.00 $23.34 $19.56 $22.11