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unit product costs all costs easily associated with units. In addition, in the ABC system, there are fourn Factory Supervision, and Customer Relation. The prices, direct material cost (DM), shipping cost and direct labor-hours (DLHs) are given below for o sold. Product Basic Pro Price $180 $320 DM D LHS $50 1 $802 Hourly Wage-DL $10 $12 Shipping Cost 1 $ 4 $ 6 4 Units ,000 .000 The company collected the data for ABC as follows: Activity Cost Pool Activity Measure Estimated OH cost unit product costs all costs easily associated with units. In addition, in the ABC system, there are fourn Factory Supervision, and Customer Relation. The prices, direct material cost (DM), shipping cost and direct labor-hours (DLHs) are given below for o sold. Product Basic Pro Price $180 $320 DM D LHS $50 1 $802 Hourly Wage-DL $10 $12 Shipping Cost 1 $ 4 $ 6 4 Units ,000 .000 The company collected the data for ABC as follows: Activity Cost Pool Activity Measure Estimated OH cost