Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 168,000 units 22.500 units Selling price $20.00 $29.00 Direct material $2.30 $5.00 Direct labor $4.20 $ 7.20 Manufacturing overhead $6.00 $ 3.00 Gross profit $ 7.50 $13.80 Selling and administrative $3.70 $7.00 Operating profit *$3.80 $16.80 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 $98.280 Direct labor hours (DLH) Inspection $153.900 Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DLH/unit 1.60 DLH/unit 42.000 DLHS. 36.000 DLHE 70,000 inspections 15.500 Inspections Under the revised ABC system, the activity-cost driver rate for the supervision activity is $1.80 51.26 52.34 52.73