9. Hodger Corporation accumulate the following cost information for its two products, A and B. A Production Volume Total Direct manufacturing labor hours Set-up cost per batch 2,000 1,000 20,000 $ 2,000 5,000 $1,000 Batch Size 100 50 Total set-up cost incurred Direct manufacturing labor hour per unit (DMLH) $ 20,000 $ 40,000 2 1 A traditional costing system would allocate set-up costs on the basis of DMLH. An ABC system would trace costs by spreading the costs per batch over the units in a batch n on hi Required: ompan What is the set-up cost per unit of product A under each costing system