Vintage Fun reproduces old fashioned style roller skates and skateboards. The annual production and sales of roller skates is 1,000 units, while 1,760 skateboards are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Roller skates require 1.5 direct labor hours per unit, while skateboards require 1.25 direct labor hours per unit. The total estimated overhead for the period is $113,800. The company is looking at the possibility of changing to an activity based costing system for its products. If the company used an activity basedcosting system, it would have the following three activity costpools:

Expected activity stimated Activity cost pool Setup costs Engineering costs Maintenance costs overhead costRlskates Stakeboards Total 655 1,100 4,533 $6,550 $16,200 $91,050 310 670 2,158 345 430 2,375 The overhead cost per skateboard usina the traditional costina svstem would be closest to: (Round all answers to two decimal places.) OA. $19.67 B. $111.53 O C. $63.37 O D. $51.68