Vintage Fun reproduces old-fashioned style roller skates and skateboards. The annual production and sales of roller skates is 1,000 units, while 1,780 skateboards are produced and sold The company has traditionally used direct labor hours to locate its overhead to products Rollerskates require 1.5 direct labor hours per unit, while skateboards require 3.25 direct labor hours per unr. The total estimated overhead for the period is $114,600. The company is looking at the possibilty of changing to an activity-based costing system for its products. If the company used an activity-based costing system, would have the following the activity contpools: Expected activity Estimated Activity.costo overhead cost Roller is Skateboards Total Setup costs 56.550 320 705 Engineering out $16.500 480 670 1.150 Maintenance CMS 591,650 2475 2,230 35 O A 343.00 OB. 544 30 O WY6.06 OD 33445 TOS 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 3 25 direct labor hours per unit. The total estimated overhead for the period is 5114,600. 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 Expected activity Estimated Activitycol overhead.cost Roller Skates Skateboards Total Setup costs 56.550 385 Engineering costs $16.500 480 670 1,150 Maintenance costs $91,550 2,475 2.238 470 The overhond cost per skateboard using an activity-based conting watem would be closest to (Round all answers to two decimal placen.) D A $43.08 OB, 544.30 OC 556.06 D. $31.49