Ace, Inc. has three activity pools which have the following costs:

Machine Setups	$15,000
Material Moves	$22,000
Machine Operations	$14,000

The activity cost drivers (and driver quantity) for the three pools are, respectively,

number of setups = 120

number of materials moves = 220

number of machine hours = 175

Product G10 used the following quantity of activity drivers to produce 100 units of final product:

• 12 setups
• 20 material moves, and
• 32 machine hours.

The total ABC cost and unit ABC cost assigned to Product G10 is:

	A.	$3,630 total ABC cost and $36.30 unit ABC cost
	B.	$10,300 total ABC cost and $103.00 unit ABC cost
	C.	$6,360 total ABC cost and $53.00 unit ABC cost
	D.	$3,300 total ABC cost and $330.00 unit ABC cost