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 (@ $30 per DLH) Direct materials cost Product A Product B 1,600 units 0.24 DLH per unit $2.50 per unit 10,500 units 0.19 DLH per unit $ 1.50 per unit Machine setup Activity Materials handling Quality control inspections Overhead costs $108,585 54,000 63,420 $226,005