Amen Company produces two products; A and B. Annual production of Product A is a total of 40,000

units and Product B is only 10,000 units. Each product requires 2 hours of direct labor for completion.

The expected annual manufacturing overhead costs are ETB 2,700,000. The direct materials cost per

unit is ETB 40 for product A and ETB 50 for product B. The direct labor cost is ETB 30 for Product

A and ETB 20 for product B. The company's annual overhead costs of ETB 2,700,000 relate to three

activities; machine setups, machining, and inspections are.