1. Dubai Cables Inc. manufactures two products: High Voltage (HV) Cable and Medium Voltage (MV) Cable. The company uses Activity Based Costing System (ABC) to allocate manufacturing overhead. The following data has been made available for 2018. Cost Activity Level Activity Cost driver AED HV MV Total Batch setups Number of setups 230,000 800 600 1,400 Number of direct labor hours 630,000 22.400 12,600 35,000 Supporting Direct Labor Order Size Number of machine Hours 112,000 3,820 1,680 5,500 Customer Orders Number of Customer Orders 180,000 4,420 2,580 7,000 Total Manufacturing costs 1.152.000 Required (Round to two decimal points, if needed): A. Compute the activity rate per unit under the activity-based costing system (ABC). B. Compute the amount of overhead to be allocated to each of the company's two products (HV and MV) under activity-based costing system (ABC) If the above four activities are used to allocate overhead costs