San Antonio Foundry recently implemented an activity-based costing system. It has determined the following costs pools and cost drivers for the year Activity cost pool Esimated acivity costs Estimated Allocation Base Machine setup $900,000 12,000 setup hours Machine operation $500,000 10,000 machine hours Inspections $120,000 4,000 inspections The following data is for the production of its U2 shafts during the month of January Units produced Direct materials cost Direct labor cost Setup hours Machine hours Inspections 400 $20,000 $10,000 7 5 8 Determine the amount of manufacturing overhead allocated per unit produced Round your answer to two decimal places O A. $1,015 B. $155 O C. $3.60 D. $2.54