please explain why the answer is D with any necessary calculations.

23. Nomb Corporation manufactures a variety of products and uses an activity-based costing system for manufacturing overhead costs with three activity cost pools. Information on these cost pools for next year are as follows: Estimated Estimated Activity Cost Pool Activity Measure Activity Overhead Cost Machine Setups. Number of setups 400 $150,000 Quality Control Number of inspections 1,500 $180,000 Other Overhead.. Machine hours 30,000 $480,000 Information (on a per unit basis) related to Model #36 are as follows: Model #36 Direct material cost. $540 Direct labor cost.... $600 Number of setups ..... 3 Number of inspections ........ Number of machine hours ...... Under the activity-based costing system, what would be the cost of one unit of Model #36? $1,140 $1,154 $1,651 $2,753