Winner's Sporting Equipment manufactures sporting goods, Selected costs from the past year include Plastics used to make products $151 200 Hoating and lighting costs for factory $65,600 Factory janitor wages $67,600 Costs of shipping to customers $11.400 Lubricants used in factory equipment $2,800 Lighting costs for sales office $20,000 Depreciation on factory equipment $23,200 Office supplies for sales office $6,400 Insurance costs for factory $14,000 Maintenance worker wages $99,700 Freight-in (on plastics) $7.700 Aluminum used to make products $175,700 Assembly - line worker wages $142 600 Salaries of salespeople $74,100 Period costs for Winner's Sporting Equipment totaled O A $94.332 OB. $189,300 OC S91,900 OD. $111.900 2 Cross Roads Manufacturing currently uses a traditional costing system. The company allocates overhead to its two products, Zips and Does, using a predetermined manufacturing overhead rate based on direct labor hours. Here is data related to the company's two products Zips Dees Direct materials per unit $150 $111 Direct labor per unit $56 $46 Direct labor hours per unit 3.5 Annual production 24,500 36.000 Information about the company's estimated manufacturing overhead for tho year follows: Estimated Activities Activity measures overhead cost Supervision and maintenance Direct labor hours $3,214,250 Batch costs Number of batches $194.000 Engineering changes Number of engineering hours $192,950 Total estimated manufacturing overhead for the year $3,601,200 Total estimated direct labor hours for the company for the year are 157,750 hours. The company is evaluating whether it should use an activity-based costing system in place of its traditional costing system Additional information about production needed for the activity-based costing system follows Zips Dees Total Direct labor hours 85,750 72,000 157.750 Batches 2,050 300 2,350 Engineering hours 2.150 700 2,850 The amount of manufacturing overhead that would be allocated to one unit of Does using an activity-based costing system would be closest to (Do not round intermediate calculations and round the final answer to the nearest cont.) O A $42.76 B. $25.44 OC $100.03 OD. $62 82