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 B Number of units producecd Direct labor cost (e $25 per DLH) Direct materials cost 13,000 units 0.16 DLH per unit $ 1.80 per unit 1,300 units 0.30 DLH per unit $ 3.10 per unit Activity Machine setup Materials handling Quality control inspections overhead costal $84,050 57,000 731840 $214, 890