Activity-based costing and product cost distortion require 4,000 direct labor hours. The total indirect labor is budgeted to be $307,200. Time records from indirect labor employees revealed that they spent 60% of their time setting up production runs and 40% of their time supporting actual production. The following information about cell phones and tablet PCs was determined from the corporate records: If required, round your answers to the nearest cent. Cellphones$TabletPCsperunitperunit If required, round your answers to the nearest cent. Cell phones per unit Tablet PCs per unit c. Determine the activity cost per unit for indirect labor allocated to each product under activity-based costing. Cell phones s per unit Tablet PCs per unit d. Why are the per-unit allocated costs in (a) different from the per-unit activity cost assigned to the products in (c)