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D is corrent. Activity-based costing traces the costs of engineering-related activities to the production batch that creates demand for those activities. Therefore, the cost per unit of engineering activities is the cost per batch spread over the units of that batch. For product A, the engineering cost per unit of A is $4.00 ($800 engineering costs per batch 200 units per batch). The engineering cost per unit of B is $3.00 (the $1,500 of engineering cost per batch / 500 units per batch).
A is incorrect because these figures reflect the use of a direct manufacturing labor cost driver typically found in a traditional product costing system.
C is incorrect because engineering costs incurred is used in the numerator of the calculation, when the engineering costs per batch should be used. Note that total engineering cost incurred for each product divided by the production volume for each product will provide the correct answer for ABC.
B is incorrect because production volume is used in the denominator. The size of each batch should be used in the denominator.