based on the attached cost structure, why is Outdoor Adventure facing fierce competition on product A and little competition on product B?

is it due to the direct labor hours per unit produced?

Production Units Selling Price Overhead per unit(base on DL hours) Materials and direct labor cost per unit Number of production runs Number of purchasing and receiving orders processed Number of machine hours Number of direct labor hours Number of engineering hours Number of material moves Part A 100,000 $58 $12.82 $17.06 20 Part B 21,000 $46 $6.10 $12.52 40 80 25,500 50,000 10,000 100 200 12,000 5,000 10,000 80 Outdoor Adventure has monthly overhead of(just manufacturing) of $1,410,000, divided into the activities below Setup costs Machine costs Purchasing and Receiving costs Engineering Costs Materials handling cost. Total $60,000 350,000 420,000 400,000 180,000 $1,410,000