The controller of Elgawly LLC has implemented an activity-based costing system per the request of the CFO. Total overhead costs from all products manufactured in the current year are: Elgawly L.C manufactures karaoke machines. Annual production and sales of one of its machines are 2,500 units. The following relates to the most recent year. Annual machine hours Annual number of orders Annual number of inspections Direct materials cost per unit Direct labor cost per unit 1,200 100 80 $12.00 $8.00 What is the average overhead cost of one karaoke machine? $6.11 $3.32 $18.00 $2.75