ABC Method: A manufacturing company produces two products, A and B, and has recently implemented Activity-Based Costing (ABC) to better understand the costs associated with each product. The company has identified the following cost pools and their respective cost drivers: 1. Material costs: Direct material costs for each product 2. Labor costs: Direct labor hours for each product 3. Machine setup: Number of setups for each product 4. Quality control: Number of inspections for each product 5. Packaging: Number of units packaged for each product The company has provided the following data for a typical month: Total Costs: 1. Material costs: $90,000 2. Labor costs: $50,000 3. Machine setup: $20,000 4. Quality control: $10,000 5. Packaging: $30,000 Cost Driver Volumes: Product A: 1. Material costs: $45,000 2. Labor hours: 1,000 3. Setups: 20 4. Inspections: 50 5. Units packaged: 1,500 Product B: 1. Material costs: $45,000 2. Labor hours: 1,500 3. Setups: 30 4. Inspections: 70 5. Units packaged: 1,000 Using the ABC method and the provided data, calculate the cost per unit of products A and B by assigning costs to each cost pool, and then allocating those costs to each product based on the respective cost driver volumes