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

Ucing direot labor hourc ac the basic for acclgning overhead coctr, determine the total produstion oost per unit for produot ne Piantwide OH rate O Coct per erheed Accigned Total Overhead Cost Units Produoed Product B 2 Accume if the market price for Product A ls 820 and the merket price for Product B IG 1, determine the proft or locs Produat A a iIr ABC Ic uced for accigning overheed coctc to produots, what lic the oost per unit for Produot A and for Produot 8? Maohine catup Materlais handing Qualty oondrol Incpeotions Accigned Activity Driver Aotvity rats Overhead Coct Quality control Machine setup Quality control Produot A Produot E Dinact Labor par 4 Determine the pront or locr per unit tor esoh produot accuming ABC oosting. Produot A Produot B