A company makes two products-Product A and B Data regarding the two products follow Help Save Product A Product 3 Direct Labor Hours per Unit 0.75 0.50 Annual Production 20,000 units 5e,eee units Additional information is as follows: a. Product Arequires $15 in direct materials per unit, and Product Brequires $8 b. The direct labor wage rate is $18 per hour c. The company's activity-based costing system has the following activity cost pools Activity Cost Pool (and Activity Measures) Machine setups (number of setups) Special processing (machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost $ 100,00 5.200,000 $ 150,000 Product A 280 2.000 15.000 Expected Activity Product B 30 6,000 25,000 Total 480 8, een 40.000 Using activity-based costing, what is the total manufacturing cost including direct materials, direct labor and manufacturing overhead for Product