Activity$-$based costing and product cost distortion

Crenshaw Inc. Is considering a change to activity$-$based product costing. The company produces two products, cell phones and tablet PCs$,$ in a single production department. The production department is estimated to require $4,000$ direct labor hours. The total indirect labor is budgeted to be $$360,000.$

Time records from indirect labor employees revealed that they spent $60\%$ of their time setting up production runs and $40\%$ of their time supporting actual production.

The following information about cell phones and tablet PCS was determined from the corporate records:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Setups$]],\backslash$table$[[$Direct Labor$],[$Hours$]],$Units$],[$Cell phones,$1,600,2,000,72,000],[$Tablet PCs$,800,2,000,72,000],[$Total$,2,400,4,000,144,000]]$

If required, round your answers to the nearest cent.

a$.$ Determine the indirect labor cost per unit allocated to cell phones and tablet PCs under a single plantwide factory overhead rate system using the direct labor hours as the allocation base.

Cell phones $ per unit

Tablet PCs per unit

b$.$ Determine the budgeted activity costs and activity rates for the indirect labor under activity$-$based costing. Assume two activitles$-$one for setup and the other for production support.