$(8)$ A company makes two products A and B$.$ Determine the factory cost$/$unit for each product under activity$-$based costing method. $(10$ pts$)$

$\backslash$table$[[$Resources$,$A$,$B$],[$Production$,$ units,$2,000,500],[$Direct labor cost,$$60,000,$$$40,000],[$Direct materials cost,$$10,000,$$$10,000],[$Overheads: Indirect labor,$$20,000],[$Indirect material,$$30,000]]$

$\begin{array}{cc}\text{O}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}\text{s}& \text{B}\text{a}\text{s}\text{e}\text{d}on\\ \text{I}\text{n}\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}& 25\%to\text{A}\text{a}\text{n}\text{d}75\%toB\\ \text{I}\text{n}\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{m}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}& 30\%to\text{A}\text{a}\text{n}\text{d}70\%toB\end{array}$

$\backslash$table$[[$Resources$,$A$,$B$,$A$,$B$],[$Production$,$ units,,,Cost per unit,Cost per unit$],[$Direct labor cost$],[$Direct materials cost$],[$Overheads:$,$Cost allocation,,$],[$Indirect labor:$],[$Indirect material:,,,,$],[,,$st ps$,,]]$