Why the answer is C? Show your working

15. JBTech Products manufactures two types of DVD players: Econo and Deluxe. JBTech uses an activity-based product costing system. The company has identified four activities. Each activity, its cost and related activity driver are identified below: Activity Material handling Automated machinery Finishing Packaging Activity cost Activity Driver Number of parts Machine hours Labour hours Orders shipped 225 000 840 000 70 000 35 000 The following information pertains to each product line of DCD players Econo 5000 500 15 Deluxe 2000 200 25 Units to be produced Orders to be shipped Number of parts per unit Machine hours per unit Labour hours per unit 2 2 Under an activity-based product costing system, what is the cost per unit of Econo? A. $ 164.00 B. $ 228 C. $142.8 D. None of the answers is correct