A B C Raw materials ($] 156 179 185 Direct labor ($) 84 98 70 Machine hours 2.5 2.6 2.1 A manufacture produces three different products, table above detail unit data. A B C Budgeted production (units) 25,000 18,000 22,000 Number of inspections 250 180 220 Number of setups 100 60 90 Aggregate Data for the three products. Other information: Wage rate is $28/hour Budgeted overhead for the year is $13,896,000. a) Assume the company uses a traditional costing system, with overhead allocated based on direct labor hours. Compute the total cost per unit of the three products. b) Instead assume the company uses an ABC system with three cost drivers: machine hours, inspections, and setups. Manufacturing overhead cost of $1,300,000 is due to setups, and $130,000 to inspections, with the rest allocated to machine hours. Compute the total cost per unit of the three products. c) what are the advantages and disadvantages of the ABC system