ABC Company manufactures two products, Product X and Product Y. The company expects to produce and sell 3,200 units of Product X and 2,100 units of Product Y during the current year. Data relating to the company's manufacturing overhead and three activity cost pools are given below for the current year:

Activity Measures

Activity Cost Pool

Total Cost

Product X

Product Y

Total

Machine setups

$ 7,020

130 setups

130 setups

260 setups

Purchase orders

$ 69,700

520 orders

1,180 orders

1,700 orders

General factory

$ 101,160

3,520 MHs

2,100 MHs

5,620 machine hours (MHs)

1) Use the plant-wider overhead allocation method with machine hours as the cost driver to determine the overhead cost per unit for Product X and Product Y

2) Use the ABC method of costing to determine activity rates, the overhead costs allocated to Product X and Product Y, and the overhead cost per unit for each .