Upton Manufacturing Corporation Has a Traditional Costing System in Which

Upton Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs) . The company has two products, Long and Short, about which it has provided the following data:
$\begin{array}{lrrr}&\text { Long }&\text {Short }\\\text { Direct materials per unit } & \$ 14.20& \$ 48.30 \\\text { Direct labor per unit } & \$ 16.80& \$ 50.40 \\\text { Direct labor-hours per unit } & 0.80 & 2.40 \\\text { Annual production } & 45,000 & 10,000\end{array}$


The company's estimated total manufacturing overhead for the year is $3,170,400 and the company's estimated total direct labor-hours for the year is 60,000.
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:
$\begin{array}{lc}&\text { Estimated Overhead }\\\text { Activities and Activity Measures } & \text { Cost } \\\text { Direct labor support (DLHs) } & \$ 1,740,000 \\\text { Setting up machines (setups) } & 422,400 \\\text { Part administration (part types) } & 1,008,000 \\\text { Total }&\$3,170,400\end{array}$

$$\begin{array} { l r r r } & { \text { Expected Activity } } \\& \text { Long } & \text { Short } & \text { Total } \\\text { DLHs } & 36,000 & 24,000 & 60,000 \\\text { Setups } & 1,140 & 1,500 & 2,640 \\\text { Part types } & 900 & 2,460 & 3,360\end{array}$$
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Unit overhead cost of Product Short under the activity-based costing system is closest to:

A) $266.10.
B) $98.70.
C) $167.40.
D) $225.52.