Activity-based Costing and Management (HP 5) Wednesday, Inc., manufactures two products named Pugsley and Lurch. Wednesday Inc. applies overhead based on direct labor hours. Anticipated overhead for the upcoming accounting period is $7,500,000. Information about the company's products follows. Pugsley Lurch Estimated Production volune (units) 17,500 12,500 Direct materials cost, per unit $ 62.00 $ 41.00 Direct labor per unit (hours) 7 5 Wednesday Inc.'s labor cost per hour is $12 and the overhead of $7,500,000 can be identified with three major activities: order processing (20%), machine processing (70%), and shipping/handling (10%). These activities are driven by number of expected orders processed, expected machine hours, and expected labor hours, respectively. Specific information on orders processed and machine hours are presented below: Pugsley Lurch Total Expected orders processed 5.303 5,556 10,859 Expected machine Hours 74,375 87,500 161,875 Required: Assuming use of activity-based costing, compute the unit manufacturing costs for the Pugsley and Lurch products, if the expected manufacturing volume is attained