Analyze the profitability of Company E's product lines using activity-based costing (ABC) principles.

Requirements:

1. Identify cost drivers for each product line, such as setup costs, machine hours, or customer orders.
2. Allocate indirect costs based on the identified cost drivers for accurate product costing.
3. Calculate the total cost per unit for each product line using ABC allocations.
4. Analyze the profitability of each product line and recommend whether to continue, modify, or discontinue any product lines based on the analysis.

Product Line	Cost Driver	Total Indirect Costs ($)	Units Produced
Product A	Setup Costs	50,000	10,000
Product B	Machine Hours	30,000	5,000
Product C	Customer Orders	40,000	8,000