Consider the following data for two products of Vigano Manufacturing.

$\backslash$table$[[$Activity$,\backslash$table$[[$Budgeted$],[$Cost$]],\backslash$table$[[$Activity Driver$],[$Machine setup$]]],[$Parts handling,$$14,000(20$ machine setups$),],[$Quality inspections, parts$),],[$Total budgeted overhead,$$42,000,],[,,],[$Unit Information,Product A$,$Product B$],[$Units produced,$1,400$ units,$280$ units$],[$Direct materials cost,$$24$ per unit,$$34$ per unit$],[$Direct labor cost,$$44$ per unit,$$54$ per unit$],[$Direct labor hours,$2$ per unit,$2\mathrm{.}50$ per unit$]]$

Using a plantwide overhead rate based on $3,500$ direct labor hours, compute the total product cost per unit for each product.

Consider the following additional information about these two products. If activity$-$based costing is used to allocate overhead cost,

$($a$)$ compute overhead activity rates, $($b$)$ allocate overhead cost to Product A and Product B and compute overhead cost per unit for each, and $($c$)$ compute product cost per unit for each.

$\backslash$table$[[$Actual Activity Usage,Product A$,$Product B$],[$Setups$,8$ setups,$12$ setups$],[$Parts$,10,000$ parts,$6,000$ parts$],[$Inspections$,40$ inspections,$60$ inspections$]]$

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Using a plantwide overhead rate based on $3,500$ direct labor hours, compute the total product cost per unit for each product.