Candy plans to produce coffee and doughnuts and estimates she will operate at capacity. Data related to the two products are presented here: Annual Production in Units Direct Material Cost Direct Manufacturing Labor Costs Direct Manufacturing Labor-hours Machine-hours Rent & Insurance Support Labor & Training Maintence & Utilities Manager Salary Doughnuts $12,300 $40,320 $5,400 $40,000 (Full Dozen) 19,800 (55 per day x 30 days x 12 months) $26,928 ($1.36 x 19.800) $27,720 (1980 hr. x $14 an hr.) 1980 (5.5 hr. a day x 30 days x 12 months) Total manufacturing overhead costs are as follows: Coffee 25,200 (70 per day x 30 days x 12 months) $21,924 (S0.87 x 25.2001 $22,680 (1620 hr. x S14 an hr.) 1620 (4.5 hr. a day x 30 days x 12 months) 1080 1620 (3 hr. a day x 30 days x 12 months). (4.5 hr. a day x 30 days x 12 months). Required 1. Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product. 2. Compute the manufacturing cost per unit for each product. 3. How might Candy use the new cost information from the activity-based costing system to better manage her business?