Vandalay Industries manufactures trois histers and blenders. The annual production and sales of toasters is 2,100 units, while 1,600 units of blenders are produced and sold. The company has traditionaly used direct labor hours locate its overhead to products. Toasters require 1.25 direct labor hours per unit, while tienders require 0.75 direct labor hours per unit. The total estimated overhead for the period is $151,115. The company is looking at the possibility of changing to an activity-based coating system for its products. If the company used an activity-based costing kystem, it would have the following three activity cost pools Estimated Acts cost heat Co Expected activity Blenders 410 batches Total $5.385 Toasters 245 batches 655 batches $72.980 860 engineering hours 850 engineering hours 1.710 engineering hre $89,750 2.625 direct labor hours 1.200 direct labor hours 3,825 direct labor hours Engineering CON Maintenance costs Total $151,115 The overhead cost per blender using an activity-based costing system would be closest to (Round all answers to two decimal places.) OA. $30.19 OB. $30.63 Oc. $54.92 OD. $94.45