Barnett Products Manufactures Three Types of Remote-Control Devices: Economy, Standard

Multiple Choice

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 Deluxe?

A) $272.
B) $282.
C) $320.
D) $440.
E) None of the answers is correct.