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	10,500 units	1,700 units
Direct labor cost (@ $24 per DLH)	0.16 DLH per unit	0.21 DLH per unit
Direct materials cost	$ 2.50 per unit	$ 2.90 per unit

Activity	Overhead costs
Machine setup		$	27,976
Materials handling			52,000
Quality control inspections			99,280
		$	179,256