Consider the following data for two products of Vigano Manufacturing.

$\backslash$table$[[$Activity$,$Budgeted Cost,Activity Driver$],[$Machine setup,$$10,000,20$ machine setups$],[$Parts handling,$8,000,16,000$ parts$],[$Quality inspections,$12,000,100$ inspections$],[$Total budgeted overhead,$$30,000,],[,,],[$Unit Information,Product A$,$Product B$],[$Units produced,$1,000$ units,$200$ units$],[$Direct materials cost,$$20$ per unit,$$30$ per unit$],[$Direct labor cost,$$40$ per unit,$$50$ per unit$],[$Direct labor hours,$2\mathrm{.}0$ per unit,$2\mathrm{.}5$ per unit$]]$

Using a plantwide overhead rate based on $2,500$ 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$]]$