Camilers S.A manufactures two digital cameras: Focuss and Droniss Camera Focuss Droniss camera Amount 36,860 units 24,200 units Lotes 400 290 Costs Premiums $40,330 $52,680 Machine Hours 823 1,200 Engineering Modifications Market Price $650 $980 Additional Information costs Cost Driver (Cost Driver) Preparation Costs $50,700 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 unit-based approach, 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