1. Diget Ltd produces mathematical and financial calculators and operates at capacity. Data related to two products are presented here: Mathematical Financial Annual production-units 50,000 100,000 Direct material costs $150,000 $300,000 Direct Manufacturing labor $50,000 $100,000 DML-hours 2500 5000 Machine hours 25000 50000 Number of production runs 50 50 Inspection hours 1000 500 Total manufacturing overhead costs are: Machining costs $375,000 Set-up costs $120,000 Inspection costs $105,000 Required: 1. Calculate the manufacturing overhead costs per unit for each product. 2. Calculate the manufacturing costs per unit for each product.