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 11,500 units 1,800 units

Direct labor cost (@ $30 per DLH) 0.16 DLH per unit 0.25 DLH per unit

Direct materials cost $ 1.50 per unit $ 3.10 per unit

Activity Overhead costs

Machine setup $ 92,500

Materials handling 52,000

Quality control inspections 79,920

$ 224,420