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 Product A Product B Direct labor cost ( $29 per DLH) Direct materials cost 12,500 units 0.13 DLH per unit $2.20 per unit 1,100 units 0.23 DL per unit $ 2.90 per unit Activity Machine setup Materials handling Quality control inspections Overhead costa $ 47,126 56,000 79,040 $182,166 Required: 1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. Overhead Assigned Product A Product B Total manufacturing cost per unit: Direct material cost per unit 0 Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit 1,625 $ 97.00 $ 157,625 12,500 $ 12.61 253 $ 97.00 $ 24,541 1,100 $ 22.31 Product A Product B $ 2.20 $ 2.90 Direct labor cost per unit Overhead cost per unit 12.61 22.31 Total manufacturing cost $ 14.81 $ 25.21