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 13,000 units 1,900 units Direct labor cost (@ $29 per DLH) 0.15 DLH per unit 0.22 DLH per unit Direct materials cost $ 2.10 per unit $ 2.70 per unit Activity Overhead costs Machine setup $ 97,328 Materials handling 55,000 Quality control inspections 75,000 $ 227,328.