b) Freed Co. makes four products, A, B, C, and D. Output and cost data for the month of February 2021, are as follows: Product Total No. of Material Direct Labor Machine Output Production Cost/unit Hour/unit Hour/unit (units) Runs (S) (DLH) (MH) No. of Purchase Orders No. of Machine Break-down 800 8 9 2 4 8 1 B 900 5 10 3 6 6 2 400 4 9 6 10 4 3 D 300 3 12 5 8 2 4 Direct labor cost is at $10 per hour. Detailed production overhead costs are as follows Short-term variable costs $225,000 Machine running costs $5,500 Production planning costs $16,000 Materials purchasing costs $3,500 Required: Ascertain the total production costs and also the product cost per unit using the ABC approach based on the information given above. (15 Marks) (Total: 25 marks)