8. Samsung Group is considering a change to activity-based product costing. The company produces two products, mobile phones and tablet PCs, in a single production department. The production department is estimated to require 3,750 direct labor hours. The total indirect labor is budgeted to be $375,000. Time records from indirect labor employees revealed that they spent 40% of their time setting up production runs and 60% of their time supporting actual production. The following information about mobile phones and tablet PCs was determined from the corporate records: Product Mobile Phones Tablet PCs Total Number of Setups 700 1,600 2,300 Direct Labor Hours 1,875 1,875 3,750 Units 93,750 93,750 187,500 a. Determine the indirect labor cost per unit allocated to mobile phones and tablet PCs under a single plantwide factory overhead rate system using the direct labor hours as the allocation base. b. Determine the budgeted activity costs and activity rates for the indirect labor under activity-based costing. Assume two activities-one for setup and the other for production support. Determine the activity cost per unit for indirect labor allocated to each product under activity-based costing. d. Why are the per-unit allocated costs in (a) different from the per-unit activity cost assigned to the products in (c)? C