Typhoon Corp. has estimated the following activity rates, activity consumption, and direct costs for their Whirlpool Surfboard product line. Assume that Typhoon plans to manufacture and sell 100,000 units of the Whirlpool Surfboard product, generating $15,000,000 in sales revenue. What is the Whirlpool Surfboard product line profit using activity-based costing? Activity Activity Rate Customer relations $2,000 per customer Product design $10,000 per design Manufacturing $50 per machine hour Organization-sustaining N/A Traceable Direct Costs Cost per unit Direct Material $40.00 Direct Labor $27.00 Shipping $4.00 Whirlpool Surfboard Activity Consumption 400 customers 80 designs 50,000 machine hours A. $10.9 million B. $3.8 million C. $7.9 million D. $8.3 million