The ABC Company manufactures t

The ABC Company manufactures two products, Product Alpha and Product Beta. Both are produced in a very labour-intensive environment and use similar processes. Alpha and Beta differ by volume. Beta is a high-volume product, while Alpha is a low-volume product. Details of product inputs, outputs and the costs of activities are as follows: Fixed overhead costs amount to a total of $420,000 and have been analysed as follows: $ Volume-related 100,000 Purchasing related 145,000 Set-up related 175,000 Using Activity Based Costing as method of overhead absorption, what is the overhead cost per unit for each unit of product Alpha?
A、$6.36
B、$22.75
C、$122.55
D、Cannot be determined without more information