Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: Production and sales volume Selling price Direct material Direct labor Manufacturing overhead Gross profit Selling and administrative Operating profit SWEATSHIRTS 35,000 units T-SHIRTS 60,000 units $16.00 $29.00 $2.40 $ 5.00 $4.10 $ 7.20 $2.00 $ 3.00 $7.50 $13.80 $4.10 $ 7.00 $3.40 $ 6.80 Activity cost Supervision $103,530 Inspection $139,200 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 Activities demanded T-SHIRTS SWEATSHIRTS 0.75 DLH/unit 1.2 DLH/unit 45,000 DLHs 42,000 DLHs 70,000 inspections Under the revised ABC system, the activity - cost driver rate for the supervision activity is 17,000 inspections A. $2.47 B. $2.30 C. $1.19 OD. $1.60