Camilens S.A. manufactures two digital cameras: Focuss and Droniss. Quantity Lots Prime costs Machine hours Engineering Modifications Market Price Additional information Focus Camera Droniss Camera 36,860 Units 24,200 Units 400 290 $40,330 $52,680 823 1,200 30 $650 72 $980 Costs Preparation Costs $50,700 Cost Driver Lots Electricity $14,100 Machine hours Engineering Support $46,300 Engineering Modifications 1. Calculate the manufacturing cost per unit for each type of digital camera, using the units, assigning the cost to the cameras based on the number of machine hours. 2. Calculate the manufacturing cost of each unit using the activity-based costing system (ABC)