help!

San Antonio Foundry recently implemented an activity-based costing system. It has determined the following costs pools and cost drivers for the year: Activity cost pool Esimated acivity costs Estimated Allocation Base Machine setup $900,000 12,000 setup hours Machine operation $500,000 10,000 machine hours Inspections $120,000 4,000 inspections The following data is for the production of its U2 shafts during the month of January: Units produced 400 Direct materials cost $20,000 Direct labor cost $10,000 Setup hours 7 Machine hours 8 Inspections Determine the amount of manufacturing overhead allocated per unit produced. Round your answer to two decimal places. O A. $1,015 O B. $2.54 C. $155 D. $3.60