Wide Corporation manufactures two products: A and B. The total indirect manufacturing overhead resource costs of $183,400 have been assigned to four activity cost pools that use the following cost drivers:

Product	Number of Setups	Machine Runs	Packing Hours	Orders
Product A	40	70	2,000	150
Product B	20	140	3,000	250
Cost per Pool	$15,000	$8,400	$120,000	$40,000

Required:

a. Compute the unit activity costs for Packing Hours cost driver listed above.

		$250
		$24
		$40
		$100