Saquan Barkley, Corp. currently produces two different footballs. They are either Regular or Special Details from last year's operations are listed below (unit means one football)Regular SpecialNumber of units sold 80,000 24.000Sales price per unit $45 $120Direct materials per unit $15 $35Direct labor dollars per unit $18 $55Design hours per unit 1.00 2.50Direct labor hours per unit 0.40 2.00Saquon Barkley Corp divides indirect costs into two different cost pools, with the respective allocation bases: Design costs amounting to $268,800 use design hours as its allocation base while inspection costs amounting to $336,000, use direct labor-hours as its allocation base.What is the total cost of each Regular Football?O $49 80 O $39.12 O $3660 O $4750