Under activity-based costing, the total product cost per unit for the Deluxe recliner is:

• a)$49
• (b)$155
• (c)$174
• (d)$204

Deluxe Standard Units produced Direct materials cost per unit Direct labor cost per unit Direct labor hours required for production Machine hours required for production Batches 15,000 30,000 $ 125 $ 80 $ 30 $ 10 45,000 30,000 60,000 45,000 1,000 1,000 Production costs are as follows: Activity Cost Activity Driver Machining $ 840,000 Machine hours Moving/warehousing $ 510,000 Batches Total overhead cost $1,350,000