Vintage Fun reproduces old-fashioned style roller skates and skateboards. The annual production and sales of roller skates is 900 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 4.5 direct labor hours per unit, while skateboards require 2.25 direct labor hours per unit. The total estimated overhead for the period is $115,000. 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: Activity cost pool Setup costs Engineering costs Maintenance costs Expected activity Estimated overhead cost $6,550 $16,800 $91,650 Roller skates Skateboards Total 345 420 2,275 230 575 630 2,228 1,050 4,503 The overhead cost per skateboard using an activity-based costing system would be closest to (Round all answers to two decimal places.) A. $32.98 B. $47.74 C. $71.71 D. $64.50