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:
$$\begin{array} { | l | r | r | } \hline & \text { Long } & \text { Short } \\\hline \text { Direct materials per unit } & \$ 14.20 & \$ 48.30 \\\hline \text { Direct labor per unit } & \$ 16.80 & \$ 50.40 \\\hline \text { Direct labor-hours per unit } & 0.80 & 2.40 \\\hline \text { Annual production } & 45,000 & 10,000 \\\hline\end{array}$$
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:
$\begin{array}{|l|r|}\hline \begin{array}{l}\text { Activities and Actirity } \\\text { Measures }\end{array} & \text { Estimeted Overhead } \\& \text { cost}\\\text { Supporting direct labor (DLHs) } & \$ 1,740,000 \\\hline \text { Setting up machines (setups) } &422,400 \\\hline \text { Parts administration (part } & 1,008,000\\\text { ypes) } & \\\hline \text { Total } & \$3,170,400 \\\hline\end{array}$

Unit product 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.