Activity-Based Product Costing Mello Manufacturing Company is a diversified manufacturer that manufactures three products (Alpha, Beta, and Omega) in a continuous production process. Senicr management has asked the controller to conduct an activity-based costing study. The controller identified the armount of factory overhead requirad by the critical activities of the organization as follows: The activity bases identified for each activity are as follows: Each product requires 48 minutes per unit of machine time. Required: If required, round all per unit amounts to the nearest cent. Each product requires 48 minutes per unit of machine time. Required: If required, round all per unit amounts to the nearest cent. 1. Determine the octivity rate for each activity, 2. Detemine the total and per-unit activity cost for all three products. 3. Why aren't the activity unit costs equal across ail three products since they require the same machine time per unit? The unit costs are different because the products consume many activities in ratios different from the