Nichols Inc. manufactures remote controls. Currently the company uses a plantminuswide rate for allocating manufacturing overhead. The plant manager is considering switchingminusover to ABC costing system and has asked the accounting department to identify the primary production activities and their cost drivers which are as​ follows: Activities Cost driver Allocation Rate Material handling Number of parts ​$5 per part Assembly Labor hours ​$20 per hour Inspection Time at inspection station ​$10 per minute The current traditional cost method allocates overhead based on direct manufacturing labor hours using a rate of​ $20 per labor hour. What are the indirect manufacturing costs per remote control assuming an activityminusbasedminuscosting method is used and a batch of 10 remote controls are​ produced? The batch requires 100​ parts, 5 direct manufacturing labor​ hours, and 3 minutes of inspection time. A. ​$630.00 per remote control B. ​$35.00 per remote control C. ​$63.00 per remote control D. ​$2.00 per remote control