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 E Number of units produced Direct labor cost ( $25 per DLH) Direct materials cost 1,300 units 11,000 units 0.14 DLH per unit .21 DLH per unit $2.00 per unit 3.10 per unit Activity Overhead costs Machine setup Materials handling Quality control inspections 57,661 60,000 58,200 $175,861