14. Susan is the controller for Simply Devine Inc., a company that produces ice cream and specializes in dairy-free versions of the Cookie Dough and Rocky Road flavors. Susan has recommended that Simply Devine implement Activity-Based Costing (ABC) as they gear up to produce the following number of pints in the coming year: Cookie Dough, 98,700 pints; and Rocky Road, 88,430 pints. Susan believes that a traditional costing system has not been the most effective manner to allocate their Manufacturing Overhead (MOH) costs. She has compiled the following data about the usage of their company resources:

Item	Pounds of Ingredients Moved	Cleaning/ Maintenance Hours	# of Inspections	Supervisor Hours
Cookie Dough	5,000	3,850	6,100	2,005
Rocky Road	3,900	2,570	3,600	2,335

Their MOH is comprised of the following costs:

Moving and Sorting Ingredients	$76,500 (8,900 pounds)
Cleaning and Maintenance	$48,200 (6,420 hours)
Quality Control	$26,550 (9,700 inspections)
Supervisor Wages	$107,430 (4,340 hours)

What is the ABC-based total MOH cost allocated per unit for Cookie Dough ice cream? (If required, round calculations to two decimal places.)

A) $0.74

B) $1.40

C) $1.41

D) $1.56

Hint: This question requires calculation of the activity rate for each of the MOH activities