A company has two products: A and B. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activities: Activity Cost and Drivers By Products Activity Budgeted CostActivity Cost Driver Budgeted Activity The annual production and sales level of Product A is 28,000 units, and the annual production and sales level of Product B is 71,250 units. What is the approximate overhead cost per unit of Product A under activity-based costing (round the final answer to the nearest 2 decimal places, l.e. 20.672 would be 20.67 or 2.4555 would be 2.46 )? A company sells two products Reds and Pinks. Current direct material and direct labor costs are detailed below. Next year, the company wishes to use a plantwide overhead rate with direct labor hours as its allocation base. Next year's overhead is budgeted to be $450,000. The direct labor and direct materials costs are estimated to be consistent with the current year. Direct labor costs $25 per hour and the company expects to manufacture 11,000 units of Reds and 14,000 units of Pinks next year. What is the total budgeted direct labor hours for the next year's production of the two products (round the final answer to the nearest whole number, i.e. 20.672 would be 21 or 2.4555 would be 2)