Jasmine Electronics Company Produces Two Products, Resistors and Transistors in a Small

Jasmine Electronics Company produces two products, Resistors and Transistors in a small manufacturing plant. During June, Jasmine Electronics produced 100 units of Resistors and 100 units of Transistors incurring a total manufacturing overhead cost of $21,000. Assume Jasmine Electronics uses Activity Based Costing and that its total manufacturing overhead costs of $21,000 were assigned to the following:
ABC cost pools:
$$\begin{array} { l l } \text { Material inspections \& preparation }(\$ 10,000) & \$ 10 \text { per pound of raw materials } \\\text { Material moves }(\$ 2,000) & \$ 25 \text { per move } \\\text { Machine setups }(\$ 3,000) & \$ 150 \text { per setup } \\\text { Machine operations }(\$ 6,000) & \$ 40 \text { per machine hour }\end{array}$$ Resistors and Transistors used the following quantities of the four activity drivers:
$$\begin{array} { l c c } \hline& \text { Resistors } & \text { Transistors } \\\hline \text { Pounds of raw materials } & 500 & 500 \\\text { Material moves } & 50 & 30 \\\text { Setups } & 12 & 8 \\\text { Machine hours } & 90 & 60\end{array}$$ The overhead costs assigned to each unit of Resistors and Transistors using the Activity based costing were:

A) $93.50 for Resistors and $116.50 for Transistors
B) $116.50 for Resistors and $93.50 for Transistors
C) $11,650 for Resistors and $9,350 for Transistors
D) $225 for Resistors and $225 for Transistors