The Pinewood Furniture Company Pty Ltd Plans to Manufacture Two

The Pinewood Furniture Company Pty Ltd plans to manufacture two lines of chairs in the coming year-lounge and patio. The company is considering introducing an activity-based costing system. Given below are each activity, its cost and its related activity driver.
The level of activity for the year is:
Under an activity-based costing system, what is the activity cost per unit of activity driver for assembly?

A) $4.80 per part
B) $24 per direct labour hour
C) $10 per part
D) $10 per direct labour hour