ABC Manufacturing Company produces two types of products, Product A and Product B$.$ The manufacturing process involves several activities, and the company has identified the following information for each activity:$1.$ Setup Activity: Total Setup Costs: $$60,000$ Number of Setup Hours: $300$ hours Setup Hours per Batch: $2$ hours$2.$ Machining Activity: Total Machining Costs: $$150,000$ Machine Hours: $2,000$ hours Machine Hours per Unit: $1$ hour$3.$ Inspection Activity: Total Inspection Costs: $$40,000$ Number of Inspections: $400$ inspections Inspections per Unit: $2$ inspectionsThe company produced $200$ batches of Product A and $300$ units of Product B during the period.a$.$ Using Activity$-$Based Costing $($ABC$),$ calculate the cost per batch for Product A and the cost per unit for Product B$.$