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

Machine Setups$$18,000$Material Moves$$26,400$Machine Operations$$16,800$

The activity cost drivers $($and driver quantity$)$ for the three pools are, respectively, number of setups $(100),$ number of material moves $(220),$ and number of machine hours $(175).$

Product V$4$ 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 V$4$ is:

Select one:

a$.$

$$7,344$ total ABC cost and $$73\mathrm{.}44$ unit ABC cost

b$.$

$$7,632$ total ABC cost and $$76\mathrm{.}32$ unit ABC cost

c$.$

$$19,584$ total ABC cost and $$1,958\mathrm{.}40$ unit ABC cost

d$.$

$$12,240$ total ABC cost and $$122\mathrm{.}40$ unit ABC cost