13) Bark Mode, Incorporated produces and distributes two types of security systems, Standard and Deluxe. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell 120,000 standard units and 80,000 deluxe units. Activity Cost Pool Packaging Budgeted Activity Budgeted Standard Deluxe Cost $100,000 120,000 finished 80,000 finished units units $49,600 600,000 total parts 640,000 total parts $120,000 6 total setups 14 total setups Material handling Production setups a. Compute the approximate overhead cost per unit of standard under activity-based costing. b. Compute the approximate overhead cost per unit of deluxe under activity-based costing