3) A manufacturing company produces two products: A and B. Projected sales of A and B are 120,000 units and 300,000 units respectively. The related data are presented below. A B Direct materials per unit $25 $15 Direct labor per unit $10 $5 A_ B Hours per 6000-unit batch: Setup hours Inspection hours 1.5 30 0.75 20 Total overhead costs and activity levels for the year are estimated as follows: Activity Setups Inspections Overhead costs Activity levels $600,000 200 setup hours $700,000 2000 inspection hours Based on the ABC costing, calculate the cost per unit for product A. show your work Q4) A Company has the following balances as of the year ended in December 31, 2019. Direct Materials Inventory $50,000 Ending WIP Inventory 149,000 Finished Goods Inventory 139,000 Cost of Goods Sold 189,000 Cost of direct materials purchased during 2018 $102,000 Cost of direct materials requisitioned in 2018 134,000 Cost of goods completed during 2018 224,000 Factory overhead applied (135% of direct labor) 96,000 Determine the beginning WIP inventory. Show your work