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	1,200 units
Direct labor cost (@ $31 per DLH)	0.18 DLH per unit	0.30 DLH per unit
Direct materials cost	$ 1.60 per unit	$ 2.90 per unit

Activity	Overhead costs
Machine setup		$	98,000
Materials handling			61,000
Quality control inspections			86,700
		$	245,700

1.using direct labor hours as the basis for assigning overhead costs, determine the total production costs per unit for each product line.

2.if the market price for product A is $29.8 and the market price for product b B is $57 , determine the profit or loss per unit for each product.

3. consider the following additional information about these two product lines. if ABC is used for assigning overhead costs to products, what is the cost per unit for product A and for product B

4.determine the profit or loss per unit for each product assuming ABC costing