Apply the logic of an ABC cost hierarchy: ABC Ltd Produces Mathematical and Financial Calculators. Data related to the two products are presented below: Particulars Mathematical Financial Annual production in units 45,000 90,000 Direct material costs $180,000 $360,000 Direct Manufacturing labour costs $90,000 $180,000 Direct Manufacturing labour hours 2500 5000 Machine-hours 30,000 60,000 Number of production run 45 45 Inspection hours 1200 600 Both products pass through Department 1 and Department 2. The department combined manufacturing overhead costs are; Costs Total Machining $360,000 Setup 108,000 Inspection 117,000 Required 1. Compute the manufacturing overhead cost per unit for each product. 2. Compute the manufacturing cost per unit for each product