Activity-Based Costing Zeus industries manufoctures two types of electrical power units, custom and standard, which involve four factory overhead activities-production setup, procurement, quality control, and materials management. An activity analysis of the overhead revealed the following estimated activity costs and activity bases for these activities. The activity-base usage quantities for each product are as follows: - Natarmine an aptivitu rate for each activity. C. Assume that each protuct required one direct labor hour per unit. Determine the persunit cost if factocy overhead is allocated on the basis of direct labor hours. Round your answer to the nearest cent. per unit d. The custom product will consume materias management activities than wil the standard product