Consider the following data for two products of Vigano Manufacturing. Activity Machine setup Parts handling Quality inspections Total budgeted overhead Unit Information Units produced Direct materials cost Direct labor cost Direct labor hours. Budgeted Cost Activity Driver $ 17,000 (20 machine setups) 13,600 (16,000 parts) 20,400 (100 inspections) $51,000 Product A 1,700 units $ 27 per unit $ 47 per unit 2 per unit Product B 340 units $ 37 per unit $ 57 per unit 2.50 per unit 1. Using a plantwide overhead rate based on 4,250 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. Actual Activity Usage Setups Parts Inspections Product A 8 setups 10,000 parts 40 inspections Product Bi 12 setups 6,000 parts 60 inspections