Consider the following data for two products of Vigano Manufacturing. (Round OH rate and cost per unit answers to 2 decimal places.)

	Product A	Product B
Number of units produced	11,000 units	1,300 units
Direct labor cost (@$24 per DLH)	0.16 DLH per unit	0.30 DLH per unit
Direct materials cost	$2.50 per unit	$3.00 per unit

Activity	Overhead costs
Machine setup		$	63,070
Parts handling			61,000
Quality control inspections			78,030
		$	202,100

Activity Drivers	Product A	Product B
Number of machine setups required for production	4 setups	18 setups
Number of parts required	4 part/unit	4 parts/unit
Inspection hours required	54 hours	235 hours

1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line er direct material dollar Direct material cost Direct labor costs Activity Driver OH Cost per unit Overhead Assigned Product A Product B Plantwide OH rate Total Overhead Cost 5,076 22,090 Units Produced 54 S 94.00$ 11,000S 15.04 235 S 94.00 S 1,300 S 28.20 Total manufacturing cost per unit: Product A Product B Direct material cost per unit Direct labor cost per unit Overhead cost per unit 15.04 28.20 Total manufacturing cost 2. Assume if the market price for Product A is $20 and the market price for Product B is $61, determine the profit or loss per unit for each product. Product A Product B Market price If ABC is used for assigning overhead costs to products, what is the cost per unit for Product A and for Product B? Machine setup Materials handling Quality control inspections