Production and sales volume Selling price Direct material Direct labor Manufacturing overhead Gross

Production and sales volume Selling price Direct material Direct labor Manufacturing overhead Gross profit Selling and administrative Operating profit T-SHIRTS 192,000 units $17.00 $1.70 $4.30 $3.50 $ 7.50 $4.10 $3.40 SWEATSHIRTS 24,000 units $29.00 $5.00 $ 7.20 $ 3.00 $13.80 $7.00 $ 6.80 Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost information: Activity Supervision Inspection Activity cost $123,480 $104,800 Activity-cost driver Direct labor hours (DLH Inspections | Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DLH/unit 1.50 DLH/uni 48,000 DLHS 36,000 DLHS 50,000 inspections 15,500 inspections (Do not round interim Under the revised ABC system, supervision costs allocated to Sweatshirts will be _______ calculations. Round the final answer to the nearest whole dollar.) $52,920 $123,480 0 None of these answers are correct $104,800