Silver Streak Ltd Manufactures Two Products, P and Q

Silver Streak Ltd manufactures two products, P and Q. The following data have been collected for the current year: Overhead costs for both products are as follows:
Calculate the total unit cost rounded to the nearest whole cent (i.e. two decimal places) for both products using the traditional-based cost system and the activity-based cost system. Assume both products use machine hours under the traditional-based system. Based on your calculations, which of the following statements is incorrect?

A) Total unit cost under the traditional-based system is $46.82 for Q.
B) Under the traditional-based cost system, product P would be under-priced compared to the activity-based system.
C) Set-up costs are $1250 per set-up and machine costs are $2.27 per machine hour.
D) Total production costs are $311 850 for 5000 units of P as per the activity-based system.