Tabby Totes, a Manufacturer of Travel Carriers for Felines, Uses

Multiple Choice

Tabby Totes, a manufacturer of travel carriers for felines, uses an ABC system.Tabby produces two carriers, Comfort Carrier and Luxury Carrier.Production and sales for Comfort Carrier is 800 units and Luxury Carrier is 600 units.Tabby uses thee activity cost pools.Estimated costs and expected activities is as follows: $\begin{array}{lllll}\text { Activity Cost } & \text { Estimated } \\\text { Pool } & \text { Cost } & \text { Expected Activity }\\\hline&&\text { Comfort } & \text { Luxury } & \\&&\text { Carrier } & \text { Carrier } & \text { Total }\\\hline \text { Activity 1 } & \$ 12,000 & 200 & 100 & 300 \\\text { Activity 2 } & \$ 18,000 & 400 & 200 & 600 \\\text { Activity 3 } & \$ 10,000 & 400 & 400 & 800\end{array}$ The cost per unit of the Comfort Carrier is:

A) $40.00
B) $23.53
C) $42.00
D) $31.25
E) $28.57