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 finishing?

A) $7.50 per direct labour hour.
B) $30.00 per direct labour hour.
C) $25.00 per unit.
D) $30.00 per unit.