Consider the following data for two products of Vigano Manufacturing. (Round OH rate and cost per unit answers to 2 decimal places.) Number of units produced Direct labor cost (@$25 per DLH) Direct materials cost Product A 11,000 units 0.16 DLH per unit $2.00 per unit Product B 1,900 units 0.25 DLH per unit $2.70 per unit Activity Machine setup Parts handling Quality control inspections Overhead costs $ 83,680 53,000 64, 470 $ 201,150 Product A Product B 4 setups 34 setups Activity Drivers Number of machine setups required for production Number of parts required Inspection hours required 14 part/unit 62 hours 4 parts/unit 245 hours 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 Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced per unit Product A Product B Product A Product B 2. Assume if the market price for Product A is $19 and the market price for Product B is $56, determine the profit or loss per unit for each product. Product A Product B Market price