Walker Texas produces two kinds of recliners, Standard and Deluxe. Information about the two products follows. Deluxe Standard Units produced 15,000 30,000 Direct materials cost per unit 80 Direct labor cost per unit 10 Direct labor hours required for production 45,000 30,000 Machine hours required for production 60,000 45,000 Batches 1,000 1,000Production costs are as follows: Activity Cost Activity Driver Machining 510,000 Batches Total overhead cost $1,350,000Under activity-based costing, the total product cost per unit for the Deluxe recliner is:
A．$49.
B．$155.
C．$174.
D．$204.