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	1,300 units
Direct labor cost (@ $25 per DLH)	0.13 DLH per unit	0.27 DLH per unit
Direct materials cost	$ 2.40 per unit	$ 2.50 per unit

Activity	Overhead costs
Machine setup		$	56,440
Materials handling			58,000
Quality control inspections			69,250
		$	183,690

1.Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. 0 OH Cost per unit Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced Product A Product B Product A Product B 2. If the market price for Product A is $22.47 and the market price for Product B is $64, determine the profit or loss per unit for each product. Product A Product B Market price 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? Product A Product B Number of setups required for production Number of parts required Inspection hours required setups part/unit 10 32 setups 10 10 part/unit 62 hours hours 215 Machine setup 0 Materials handling 0 Quality control 0 Total Overhead Assigned Activity Rate Activity Driver Overhead Cost Product A Machine setup Materials handling Quality control 0 Product B Machine setup Materials handling Quality control 0 Total manufacturing costs Product A Product B Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit 4. Determine the profit or loss per unit for each product assuming ABC costing Product A Product B Market price 4.2 Should this information influence company strategy? O Yes No