A company makes two products-Product A and B. Data regarding the two products follow Direct Labor- Annual Hours per Unit Production Product A 0.75 20,000 units Product B 8.50 50,000 units Additional information is as follows: a Product Arequires $15 in direct materials per unit, and Product B requires $8. b. The direct labor wage rate is 518 per hout, The company's activity based costing system has the following activity cost pools: Estimated Expected Activity Activity Cost Pool (and Activity Measures) Overhead Cost Product A Product B Total Machine setups (number of setups) $ 100,000 100 300 400 Special processing (nachine-hours) $ 200,000 2,000 6,000 8,000 General factory (Direct labor-hours) $ 150,000 15,000 25,000 40,000 Using activity-based costing, what is the total manufacturing cost including direct materials, direct labor and manufacturing overhead for Product B