The overhead cost per blender using an activity-based costing system would be closest to

Vandalay Industries manufactures two products: toasters and blenders. The annual production and sales of toasters is 2,200 units, while 1,800 units of blenders are produced and sold The company has traditionally used direct labor hours to allocate its-overhead to products. Toasters require 1.25 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is S148,015. The company is looking at the possibility of changing to an activity-based costing system tor its products. If the company used an activity - based costing system, it would have the tollowing three activity cost poolbs Expected activy Estimated Activity cost poo! overhead cost Setup costs Engineering costs Maintenance costs 71,750 2,710 direct labor hours 1,095 direct labor hours 3,805 direct labor hour Toasters Blenders Total $8,285 235 batches $67,980 850 engineering 450 batches 810 engineering hours 685 batches 1,660 engineering hrs Tota S148,015 OA S26 94 O B. 582.23 OC. S3292 O D. $49.31