Answer:
D. $33.47
Explanation:
The computation of overhead cost per skateboard using an activity-based costing system is shown below:-
                                     Total          Expected           Activity
Activity pool cost      Overheads    Activity               Rate
Setup cost                     $6,550           665                9.85
Engineering cost          $16,000        1,120                14.29
maintenance cost        $91,450        4,353               21.01
Activity pool cost          Rate             Driver         Overhead cost  
Setup cost                       9.85              320              3,152  
Engineering cost             14.29             630             9,002.7
maintenance cost            21.01              2,178           45,759.78  
Total Overheads cost                                               57,914.48
Number of units                                                               1,730
Overhead cost per unit                                                $33.48
Therefore for computing the overhead cost per unit we simply divide the total overhead cost by number of units.