Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 68,000 units 40,000 units Selling price $16.00 $29.00 Direct material $1.50 $5.00 Direct labor $4.40 $7.20 Manufacturing overhead $2.60 53.00 Gross profit $ 7.50 $13.80 Selling and administrative $4.20 $7.00 Operating profit $3.30 56.80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information: Activity Activity cost Activity-cost driver Supervision $116,820 Direct labor hours (DLHY Inspection $112.450 Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.75 DLH/unit 1.20 DLH/unit 51,000 DLHS 48.000 DLHS 70.000 inspections 16.500 inspections Under the revised ABC system, the activity.cost driver rate for the supervision activity is $1.30 $2.43 $1.18 $2.29