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) $ 121,000 (22 machine setups) 48,000 (16,000 parts) 80,000 (250 inspections) $ 249,000 Product A 1,000 units $ 20 per unit $ 40 per unit 2 DLH per unit Product B 200 units $ 30 per unit $ 50 per unit 2.5 DLH per unit 1. Using a plantwide overhead rate based on 2,500 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 for allocating overhead costs to products, what is the product cost per unit for each product? Activity Driver Usage Setups Parts Inspections Product A Product B 10 10,000 40 12 6,000 210 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using a plantwide overhead rate based on 2,500 direct labor hours, compute the total product cost per unit for each product. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Direct Per Unit Direct Labor Overhead Materials Product Cost per Unit Product A Product B