Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS Production and sales volume 180,000 units Selling price $17.00 Direct material $1.60 Direct labor $4.80 Manufacturing overhead $3.10 Gross profit $7.50 Seling and administrative $4.30 Operating profit $3.20 SWEATSHIRTS 32,000 units $29.00 $5.00 $7.20 $3.00 $13.80 $7.00 $6.80 O A. $1.85 per unit O B. $2.78 per unit OC. $0.49 per unit OD. $1.60 per unit Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information Activity Supervision Inspection Activity cost $116.250 $124,800 Activity-cost driver Direct labor hours (DLH) Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DL Hunit 1.5 DLHunt 45,000 DLHS 48,000 DLHS 60,000 inspections 18,000 inspections Under the revised ABC system, overhead costs per unit for the Sweats (Do not round interim calculations, Round the final answer to the nearest cont.) A $1.85 per unit OB. $2.78 per unit O C. $0.49 per unit OD. $1.60 per unit