Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: Production and sales volume Selling price T-SHIRTS 68,000 units SWEATSHIRTS Direct material Direct labor Manufacturing overhead Gross profit Selling and administrative Operating profit 30,000 units $15.00 $29.00 $1.60 $5.00 $4.00 $7.20 $1.90 $3.00 $7.50 $13.80 $3.60 $7.00 $3.90 $6.80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information Activity Activity-cost driver Direct labor hours (DLH) Inspections Activity cost Supervision $146,520 Inspection $148,750 Activities demanded T-SHIRTS SWEATSHIRTS 0.75 DLH/unit 1.6 DLH/unit 51,000 DLHS 48,000 DLHS 17,500 inspections 70,000 inspections Under the revised ABC system, the activity-cost driver rate for the supervision activity is OA. $1.70 B. $1.48 C. $2.87 OD. $3.05