BurgerFun Inc. is a fast food restaurant that serves 6 items, but the Ice Cream machine is always broken. Items Burgers Soda Fries Onion Rings Coffee Ice Cream Sales per month Total Direct Materials Total Direct Labor KW per item 2000 $ 269.00 $ 235.00 16 3500 $ 98.00 $ 230.00 3 2700 $ 66.00 $ 132.00 13 1200 $ 97.00 $ 134.00 14 1400 $ 77.00 $ 99.00 4 0 $ $ 0 The electrcity bill is 1,100$ this month and has 100,000 KW of consumption a) What is the OH cost per one individual item using the ABC system? b) What is the total cost per one individual item using the ABC system?