1 Determine the manufacturing cost per unit of each product line using ABC ngineering Support Electricity Setup Total Overhead Cost Overhead Assigned Activity Driver Activity rate Product A Engineering support Electricity Setup Product E Engineering support Electricity Setup Total manufacturing costs Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit Product A Product B 3.2 What is the gross profit per unit? Product A Product B Market price 4.1 How much gross profit is generated by each customer of Product A and Product B using ABC? Product A Product B Units purchased per customer Gross profit (loss) per customer 4.2 Is the gross profit adequate for each customer of Product A and B using ABC? Product A Product B Gross profit (loss) per customer Customer service cost per customer Profit (loss) per customer Is the profit adequate using ABC