3. Frase Corp is manufacturing marbles in two types TYPEI and TYPE2. These two product and the company has the following cost structure. The company is using Activity Based Costing method Overhead Activities Activity Cost Cost driver Machine Setup Materials Handling Generating electric power for production setup hours $180.000 $ 50.000 $20.000 1500 12500 pounds of mat. kilowatt hours 20000 TYPE1 10.000 TYPE2 20.000 Number of units produced Direct materials cost Direct labor cost Number of setup hours Pounds of materials used Kilowatt-hours used $20.000 $ 12.000 100 500 1000 $ 25.000 $ 20.000 120 1500 2000 a. What is the total cost for TYPEI and TYPE2 (10 points) b. What is the cost per unit for TYPE1 and TYPE2 (10 points)