8. Ethel Corporation has identified activity centers to which overhead costs are assigned. The cost pool amounts for these centers and their selected activity drivers for 2022 follow: Direct costs of producing SWEET amounted to P37,500. The said product took 8,500 direct labpr hours and 7,500 machine hours to finish. Also, the product needed 3,750 set-ups, and 275 parts to complete. 12,500 units of product SWEET were produced during 2022 . How much was the full cost per unit of product SWEET using Activity Based Costing? 9. Ethel Company uses ABC Costing. The Company produces two products: coats and hats. The annual production and sales volume of coats is 8,000 units and of hats is 6,000 units. There are three activity cost pools with the following expected activities and estimated total costs. Using ABC, the cost per unit of coats is approximately is how much