Activity Activity Costs Cost Drivers Machine Setup $180,000 1,500 setup hours Materials Handling $50,000 12,500 pounds of materials Electric Power $20,000 20,000 kilowatt hours Goldman Company has obtained the following data concerning two products: Product A Product B Number of units produced 4,000 20,000 Direct materials cost $20,000 $25,000 Direct labor cost $12,000 $20,000 Number of setup hours 100 120 Pounds of materials used 500 1,500 Kilowatt-hours 1,000 2,000 O A. $70.50 per unit B. $8.00 per unit OC. $10.25 per unit OD. $11.75 per unit Materials Handling Electric Power $50,000 $20,000 12,500 pounds of materials 20,000 kilowatt hours Goldman Company has obtained the following data concerning two products: Product A Product B Number of units produced 4,000 20,000 Direct materials cost $20,000 $25,000 Direct labor cost $12,000 $20,000 Number of setup hours 100 120 Pounds of materials used 500 1,500 Kilowatt-hours 1,000 2,000 ws Using activity based costing, what is the total production cost per unit for Product A? O A. $70.50 per unit OB. $8.00 per unit OC. $10.25 per unit OD. $11.75 per unit