3. Frase Corp is manufacturing marbles in two types TYPEl 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 1500 Machine Setup Materials Handling Generating electric power for production $180.000 $ 50.000 $20.000 12500 setup hours pounds of mat. Hand. kilowatt hours 20000 TYPE1 TYPE2 Number of units produced 10.000 20.000 Direct materials cost $20.000 $ 25.000 Direct labor cost $ 12.000 $ 20.000 120 100 Number of setup hours Pounds of materials used Kilowatt-hours used 500 1500 1000 2000 a What is the total cost for TYPEI and TYPE2 (10 points) b. WHat is the cost per unit for TYPEI and TYPE2 (10 points)