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 materials cost Direct labor cost (@ $31 per DLH) Product A 12,500 units 0.17 DLH per unit $ 2.40 per unit Product B 1,800 units 0.25 DLH per unit $ 2.10 per unit Activity Machine setup Materials handling Quality control inspections Overhead costs $ 96,350 60,000 75,400 $231,750