Consider the following data for two products of Gitano Manufacturing. (Loss amounts should be indicated with a minus sign. Round your intermediate calculations and "OH rate and cost per unit" answers to 2 decimal places.) Number of units produced Direct labor cost (@$28 per DLH) Direct materials cost Product A 12,500 units 0.21 DLH per unit $ 2.00 per unit Product B 1,300 units 0.25 DLH per unit $ 2.50 per unit Activity Machine setup Materials handling Quality control inspections Overhead costs $135,990 54,000 63,710 $253,700 Activity Driver Activity Rate Total Overhead Cost 3 225,000 52 setups parts inspection hours 4,386.77 0.23 per setup per part per inspection hour 13,160 51,331 $ $ $ 230.00 11,960 $ 76,451 6 X $ 6.12 28 $ $ Overhead Assigned Product A Machine setup Materials handling Quality control Total overhead costs assigned Total units produced Overhead cost per unit Product B Machine setup Materials handling Quality control Total overhead costs assigned Total units produced Overhead cost per unit Total manufacturing costs Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit setups parts inspection hours 4,386.77 0.23 122,830 2,691 11,700 225 $ per setup per part per inspection hour $ 230.00 51,750 177,271 136 $ 136.34 Product A Product B $ 2.00 $ 2.50 5.88 7.00 6.12 136.35 $ 14.00 $ 145.85 Product A Product B 2.50 2.00 $ Total manufacturing costs Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit 5.88 7.00 6.12 136.35 $ 14.00 145.85 Product B 4. Determine the profit or loss per unit for each product assuming ABC costing. Product A Market price $ 31.06 Manufacturing cost per unit (14.00) Profit(loss) per unit 17.06 57.00 $ (145.85) (88.85)