Assume that a pet food manufacturer is considering adding two types of pet food to its existing product line. Research had determined that good demand exists for dog food in 40-pound bags and cat food in 1/2pound cans. The company identified the following partial list of activities, costs, and activity drivers expected for the next year: Refer to the data above. How much overhead cost will be assigned to each unit of product using activity-based costing (ABC)? Dog food: $4.62: cat food: $4.62. Dog food: $2.64; cat food: $2.64. Dog food: $8.60: cat food: $0.33. Dog food: $0.26: cat food: $8.60. Dog food: $0.12; cat food: $3.85. Which of the following would not be considered a product cost? Direct material costs. Factory supervisor's salary. Direct labor costs. Budget accountant's salary. Manufacturing overhead costs