Use the following information to answer questions 47-48 HiTech Products manufactures three types of remote-control devicesE Standard, and Deluove. The company, which uses activity- bad five activities (and related cost drivers). Each activity, its budgeted cost, and related cost driver is identified below. nxe The company, which uses activity-based costing, has identified s 225,000 2,475,000 840,000 170,000 Cost Driver Number of parts Number of parts Machine hours Direct labor hours Material handling Material insertion Finishing 7000 Orders shipped Packaging Total The following information pertains to the three product lines for next year Economy Standard Deluxe Units to be produced10,000 Orders to be shipped Number of parts per unit Machine hours per unit Labor hours per unit 500 2000 25 1,000 15 10 2 system, 2 47. Under an activity-based costing system, what is the per-unit cost of Standard? A. $164. B. $228. C. $272. D. $282. 48. Assume that HiTech is using a volume-based costing system. manufacturing costs are How much of the preceding cost would be assigned to Deluxe A- S456471. B. $646,471. C. $961,176. D. $1,141,176. system, and the preceding applied to all products based on direct labor hours