Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 204,000 units 22,500 units Selling price $17.00 $29.00 Direct material $2.30 $5.00 Direct labor $4.00 $7.20 Manufacturing overhead $3.20 $ 3,00 Gross profit $ 7,50 $13.80 Selling and administrative $4.00 $7.00 Operating profit $3.50 $ 6.80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost inform Activity Activity cost Activity - cost driver einen Mint ahahDL), w w w with Tion Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cont information: Activity Activity cost Activity - cost driver Supervision 5106, 140 Direct labor hours (DLH) Inspection $164,900 Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DLH/unit 1.6 DLHunt 51,000 DLHS 38,000DLHS 80,000 inspection 17.000 inspections Under the revined ABC nyntem, supervision costs allocated to Sweatshirts will be (Do not round Interim calculations Round the final answer to the nearest whole dollar) O A. $164,900 O B. $106,140 O C. $43,920 O D. None of these answers are correct