Activity-Based Costing and Product Cost Distortion Four Finger Appllance Company manufactures small kitchen appliances. The product line consists of bienders and toaster ovens. Four Finger Appliance presently uses the multiple production department factory overhead rate method. The factory overhead is as follows: The direct labor information for the production of 7,500 units of each product is as follows: Four Finger Appliance used direct labor hours to allocate production department factory overnead to products. products. You have determined that $81,000 of factory ovemead from each of the production departments can be associated with setup activity ($162,000 in total). Company records indicate that blenders required 135 setups, while the toaster ovens required only 45 setups. Each product has a production volume of 7,500 units. If required, round all per unit answers to the nearest cent