Nuclear Company uses activity-based absorption costing to determine its unit product costs for the two products it manufactures, Neutron and Proton Estimated costs for the upcoming year for the three activities associated with manufacturing overhead are given in the table which follows Activity Activity Measure Estimated overhead cost Supporting direct labor Direct labor hours $534,600 Setting up machines of machine set-ups $500,850 of part types Parts administration The estimated level of activity for three overhead costs are given in the table below. $347,040 Expected level of activity Activity Product Neutron Product Proton Total Supporting direct labor (DLH) 12,000 Setting up machines (# set-ups) 1,500 24,000 1,200 36,000 2,700 Parts administration (part types) 650 250 900 Budgeted production for the two products is as follows Annual production (units) Product Neutron Product Proton 50,000 24,000 Calculate the amount of manufacturing overhead that would be applied to one unit of Product Neutron under the company's activity-based absorption costing system. Round your answer to the nearest cent Multiple Choice $1414 Multiple Choice O $14.14 $28.80 $18.68 $34.91