Please help with this managerial accounting question. Will be sure to leave a review. Thank you!

18. Coudriet Manufacturing Corporation has a traditional manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, P93S and N40S, about which it has provided the following data: P93S N40S Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) S 21.90 54.80 S 8.80 S13.20 1.20 35,000 15,000 0.80 The company's estimated total manufacturing overhead for the year is $2,172,580 and the company's estimated total direct labor-hours for the year is 46,000 The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Estimated Activities and Activity Measures Direct labor support (DLHs) Setting up machines (setups) Part administration (part types) Total Overhead Cost S 552,000 419,980 1,200,600 S 2,172,580 P93s N40S Total DLHs Setups Part types 28,000 2,162 1,886 18,000 1,656 2,116 46,000 3,818 4,002 The unit product cost of product N40S under the activity-based costing system is closest to: A) $68.00 B) $68.86 C) $124.68 D) $136.86