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 (@ $26 per DLH) Direct materials cost Activity Machine setup Materials handling. Quality control inspections Required: Product A Product B 11,500 units 0.17 DLH per unit 1,800 units $ 1.60 per unit 0.22 DLH per unit $ 2.90 per unit Overhead costs $113,266 53,000 59,430 $225,696 1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. Overhead costs Direct labor hours $ 225,696 $ 2,351 96.00 per direct labor hour Overhead Assigned Product A Product B Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit 1,955 396 Product A Product B