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