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)

	Product A	Product B
Number of units produced	13,500 units	1,700 units
Direct labor cost (@ $23 per DLH)	0.15 DLH per unit	0.23 DLH per unit
Direct materials cost	$ 1.70 per unit	$ 2.90 per unit

Activity	Overhead costs
Machine setup		$	100,216
Materials handling			59,000
Quality control inspections			72,720
		$	231,936

Udrg direot labor hours the basis for actignln ovamead 00cts, determine te total produation oost per unit tor 880h product Overhead Accigned Aotvity Drver Fianbide OH rate Total Overhead Coct Units Procuosd Produst A Numbor f sstupe requinnd for product on partunit Inspoction hoursroquirod Msoh ne catup Meteriaic handing Qualty oontrol Overheed Accigned Activity Driver Activity Rat Machine sctup Matorias handing Quality contol Machino setup Matenas handling Quality contro Total oocts Produot B Determine the profit or logg per unit for e80h produotaseuning ABC oosting. 4.2 Should this Information fluence company ategy