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 12, 500 units 1,700 units Direct labor cost (e $31 per DLH)0.13 DLR per unit0.26 DL per unit Direct materials cost $ 1.70 per unit s 2.10 per unit Overhead costa s 36,069 62,000 Activity Machine setup Materials handling Quality control inspections 1,760 $179,829 Required Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product