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 T-SHIRTS 204,000 units $18.00 $220 $4.20 $4.10 $7.50 $4.40 $3.10 SWEATSHIRTS 32,500 units $29.00 $5.00 $ 7.20 $ 3.00 $13.80 $ 7.00 $ 6.80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information: Activity Supervision Inspection Activity cost $122,670 $83,400 Activity-cost driver Direct labor hours (DLH) Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.75 DLH/unit 1.50 DLH/unit 51,000 DLHS 36,000 DLHS 50,000 inspections 19,500 inspections Under the revised ABC system, the activity-cost driver rate for the supervision activity is O $2.28 $1.40 O $2.98 $1.41