I need help solving question 15, I have the answer but do not know how to work the problem.

Use the following information for questions 14-15. Vandalay Industries manufactures two products: toasters and blenders. The annual production and sales of toasters is 2,200 units, while 1,500 units of blenders are produced and sold. The company has traditionally used direct labor hours to allocate its overhead to products. Toasters require 1.25 direct labor hours per unit, while blenders require 1 direct labor hours per unit. The total estimated overhead for the period is $149,115. The company is looking at the possibility of changing to an activity-based costing system for its products. If the company used an activity-based costing system,it would have the following three activity cost pools: ISOO units Expected activity SoNd Estimated overhead Toasters Blenders 420 batches Total 645 batches13 Activity cost pool Setup costs S 8.385 225 batches Engineering costs S 70 980 850 engineering hours840 engineering hours 1,690 engineering hrs 4 2,750 direct labor 1,125 direct labor 3,875 direet labor hours hours hours Maintenance costs $69,750 Total $149.115 $70,480/1,90 r C)$6209perengineeringator'ngineering per engineeringstur 70ABo/um-342/ ) $42.00 per engineering hou C) $63.09 per engineering hour. D)$18.00perengineeringhoto B) $13.00 per engineering hour. D) $18.00 per engineering hour . 15) The overhead cost per,blender using an activity-based costing system would be closest to A)$99.41. B)$40.66( c) $73.00. D) $27.72