The Yorb Company produces two products X1 and X2. The annual quantities produced in a recent period were 1,000 X1s and 10,000 X2s. X1 requires 1 direct labor hour per unit and X2 requires 4.9 direct labor hours per unit. Activity cost pools and activity measurements for ABC calculations are presented below.

Activity	Cost of Activity	Activity Measure	Quantity used by product X1	Quantity used by product X2
Purchasing	$200,000	Ordering hours	10	20
Materials handling	400,000	Number of times handled	20	30
Engineering	100,000	Engineering work orders	15	15
Total	$700,000

The unit overhead cost for X1 using the ABC method (rounded to 2 decimal places) is

a. 63.64

b. 14.00

c. 262.67

d. 276.67

e. some other amount.

Please provide the calculatio!

Thank you,