Vandalay Industries manufactures two products toasters and blenders. The annual production and sales of toasters is 2,400 units, while 1.200 units of blenders are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 0.75 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $147,415. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based costing system, it would have the following three activity cost pools Actvity.cost ood Setup costs Extened overhead cost $8,655 Toasters 245 batches Expected activity Blenders 400 batches Total 645 batches Engineering costs Maintenance costs Total $67.980 850 engineering hours 840 engineering hours 1,690 engineering hrs $70,750 3,000 direct labor hours 900 direct labor hours 3,900 direct labor hours $147,415 The overhead cost per Blender using the traditional costing system would be closest to (Round all answers to two decimal places.) OA. $26.46 OB. $122.85 OC. $37.80 OD $28.35