Consider the following data for two products of Vigano Manufacturing. (Round OH rate and cost per unit answers to 2 decimal places.) Number of units produced Direct labor cost (@$29 per DLH) Direct materials cost Product A 13,500 units 0.16 DLH per unit $2.00 per unit Product B 1,600 units 0.24 DLH per unit $2.10 per unit Activity Machine setup Parts handling Quality control inspections Overhead costs $109,600 62,000 70,080 $241,680 Activity Drivers Number of machine setups required for production Number of parts required Inspection hours required Product A 5 setups 8 part/unit 52 hours Product B 28 setups 8 parts/unit 240 hours 1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. Units Produced OH Cost per unit Total Overhead Cost Activity Driver Plantwide OH rato Overhead Assigned Product A Product B Product B Product A