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 11,500 units Number of units produced Direct labor cost(@$28 per DLH) Direct materials cost 1,300 units 0.20 DLH per 0.24 DLH per unit unit $2.0 per unit 2.8 per unit Overhead Activity costs Machine setup Materials handling Quality control $ 94,212 59,000 84,480 $237,692