A company makes two products-Product A and B. Data regarding the two products follow Product A Product Direct Labor- Hours per Unit 0.75 2.50 Annual Production 20,000 units 50,000 units Additional information is as follows: a. Product A requires $15 in direct materials per unit, and Product B requires $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 $ 200,000 $ 200,000 $ 150,000 Expected Activity Product A Product B 100 3ee 2.800 6,000 15, eee 25, eee Total 40e B. eee 40,000 Using activity based costing, what is the total manufacturing cost including direct materiais direct labor, and manufacturing overhead) for Product B