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 (e$24 per DLH) Direct materials cost Product A 10,000 units 0.20 DH per unit $2 per unit Product B 2,000 units 0.25 DLR per unit $3 per unit Activity Machine setup Parts handling Quality control inspections Overhead costs $121,000 48,000 80,000 $249,000 Activity Drivers Number of machine setups required for production Number of parts required Inspection hours required Product 10 setups 1 part/unit 40 hours Product B 12 setups 3 parts/unit 210 hours