$(21)$ 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:

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

Their MOH is comprised of the following costs:

Moving and Sorting Ingredients

Cleaning and Maintenance

$$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\mathrm{.}74$

B$)$ $$1\mathrm{.}32$

C$)$ $$1\mathrm{.}41$

D$)$ $$1\mathrm{.}89$