HiTech Products manufactures three types of CD players: Cheap, Econo and Deluxe. HiTech uses an activity-based product costing system. The company has identified five activities. Each activity, its cost and related activity driver are identified below: 
The following information pertains to each product line of CD players: 
Under an activity-based product costing system, what is the cost per unit of Econo (to the nearest dollar) ?
Definitions:
Acceptance
The action of consenting to receive or undertaking something offered.
Two-Factor Theory
A psychological theory suggesting that human behavior is influenced by two separate factors: motivation (intrinsic) factors, which drive satisfaction, and hygiene (extrinsic) factors, which can prevent dissatisfaction.
Hygiene
Practices and conditions that help maintain health and prevent the spread of diseases, typically involving cleanliness.
Motivators
Factors that increase an individual's drive to perform actions or engage in behavior towards achieving a goal.
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