5) 5) Sparks Company produces and distributes two types of garden sculptures, Plain and Fancy. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell 64,000 plain units and 49,150 fancy units. Budgeted Activity Budgeted Cost Plain Fancy $360,000 70,000 finished 130.000 finished Activity Cost Pool Packaging units Material handling Production setups $262.500 140.000 total parts $125,000 5 total setups 210.000 total parts 20 total setups a. Compute the approximate overhead cost per unit of Plain under activity-based costing. b. Compute the approximate overhead cost per unit of Fancy under activity-based costing