Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
Barnett Products manufactures three types of remote-control devices: Economy, Standard, and Deluxe. The company, which uses activity-based costing, has identified five activities (and related cost drivers) . Each activity, its budgeted cost, and related cost driver is identified below.


-Under Barnett's activity-based costing system, what is the per-unit overhead cost of Standard?

A) $164.
B) $228.
C) $272.
D) $282.
E) None of the answers is correct.