Tiger Pride produces two product lines; T-shirts and Sweatshirts. Product profitability is analyzed as follows T-SHIRTS SWEATSHIRTS Production and shing volume 68,000 units 28 250 unda Bolling price $17.00 $23.00 Direct material $1.90 $ 5.00 Direct labor $4 40 $ 7:20 Manufacturing overhead $3.20 $ 3.00 Gross profit $7 50 $13 80 Selling and administration $ 7.00 Operating profit 1310 $6.60 Thar Pilla's mananar havin dariand in mylin their mammal audenment of nunnad rests in reflect the followin ARD cred Animalen OA $4 41 part-shirt Q B. $1.89 pert-shirt O C. $6.30 par t-shirt O D. ($0.53) per t-shirtActivity Activity cost Activity - cost driver Supervision $114.390 Direct labor hours (DLH) Inspection $103 500 Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.75 DLW/ur 1.6 DLH/unit 51,000 DLHs 42,000 DLHE 50,000 inspections 19,000 inspections Using an ABC system, next year's estimates show manufacturing overhead costs will total $220,300 for 50,000 T-shirts, If all other T-shirt costs and sales prices remain the same, the profitabi that can be expected is (Round the final answer to the nearest whole cant.) O A. $4 41 pert-shirt O B. $1.80 pert-shirt O C. $6.30 part - shirt O D. ($0:53) port-shirt