Consider the following additional information about these two products. If activity-based costing is used to allocate overhead cost, (a) compute overhead activity rates, (b) allocate overhead cost to Product A and Product B and compute overhead cost per unit for each, and (c) compute product cost per unit for each. (Round your final answers to 2 decimal places.)

a. Compute overhead activity rates
Activity	Activity Rate
Machine setup		per setup
Parts handling		per part
Quality inspection		per inspection
b. Allocate overhead to Product A, B and compute overhead cost per unit
	Allocated Cost
Activity	Product A	Product B
Machine setup
Parts handling
Quality inspection
Total allocated cost
Units produced
Overhead cost per unit
c. Product cost per unit using activity-based costing
Per Unit	Product Cost per Unit
Product A
Product B