_{consider the following data for two products of Vigano Manufacturing.}

Activity	Budgeted Cost	Activity Driver
Machine setup	$ 29,000	(20 machine setups)
Parts handling	23,200	(16,000 parts)
Quality inspections	34,800	(100 inspections)
Total budgeted overhead	$ 87,000

Unit Information	Product A		Product B
Units produced	2,900	units	580	units
Direct materials cost	$ 39	per unit	$ 49	per unit
Direct labor cost	$ 59	per unit	$ 69	per unit
Direct labor hours	2	per unit	2.50	per unit

_{^{Pro-Craft Company computed the following activity rates to allocate overhead cost for the year.}}

1. Using a plantwide overhead rate based on 7,250 direct labor hours, compute the total product cost per unit for each product. 2. 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. Complete this question by entering your answers in the tabs below. 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. (Round your final answers to 2 decimal places.) ActivityMaterialshandlingQualityinspectionUtilitiesActivityRate$53permaterialsrequisition$43perinspection$5permachinehour During January, the company produced the following two jobs. Allocate overhead cost to each job using the activity rates