Brizendine, Inc., manufactures and sells two products: Product R0 and Product B6. The production of Product R0 is 900 units and of Product B6 is 700 units. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: EstimatedExpected ActivityActivity Cost PoolsActivity MeasuresOverhead CostProduct R0Product B6TotalLabor-relatedDLHs$507,3947,2003,50010,700Product testingtests 9,464300500800Order sizeMHs 501,2053,1002,8005,900 $1,018,063 The overhead applied to each unit of Product R0 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)
A. $761.20 per unit
B. $675.91 per unit
C. $292.61 per unit
D. $636.29 per unit
Answer: B
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