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

Required