Decorative Doors, Inc., produces two types of doors, inte-rior and exterior. The company's simple costing system has two direct-cost categories (materials and labor) and one indirect-cost pool. The simple costing system allocates indirect costs on the basis of machine-hours. Recently, the owners of Decorative Doors have been concerned about a decline in the market share for their interior doors, usually their biggest seller. Information related to Decorative Doors production for the most recent year follows: The owners have heard of other companies in the industry that are now using an activity-based costing system and are curious how an ABC system would affect their product costing decisions. After analyzing the indirect-cost pool for Decorative Doors, the owners identify six activities as generating indirect costs: production scheduling, material handling, machine setup, assembly, inspection, and marketing. Decorative Doors collected the following data related to the indirectcost activities: Marketing costs were determined to be 3% of the sales revenue for each type of door. Calculate the cost of an interior door and an exterior door under an activity-based costing system. a. $85.1;$167.82 b. $97.97;$144.95 c. $272,325;$302,075 d. $313,490;$260,910