Apply the logic of an ABC cost hierarchy: Diya Ltd Produces Towels and Napkins. Data related to the two products are presented below Particulars Annual production in units Direct material costs Direct Manufacturing labour costs Direct Manufacturing labour hours Machine hours Number of production run Inspection hours Towels 45,000 S180,000 S90.000 2500 30,000 45 1200 Napkins 90,000 $360,000 S180.000 5000 60,000 45 600 Both products pass through Department I and Department 2. The department combined manufacturing overhead costs are: Costs Machining Setup Inspection Total $360,000 108,000 117,000 Required 1. Compute the manufacturing overhead cost per unit for each product. 2. Compute the manufacturing cost per unit for each product