Consider the following data for two products of Vigano Manufacturing. Activity Budgeted Cost Activity Driver Machine setup $ 18,000 (20 machine setups) Parts handling 14,400 (16,000 parts) Quality inspections 21,600 (100 inspections) Total budgeted overhead $ 54,000 Unit Information Product A Product B Units produced 1,800 units 360 units Direct materials cost $ 28 per unit $ 38 per unit Direct labor cost $ 48 per unit $ 58 per unit Direct labor hours 2 per unit 2.50 per unit Using a plantwide overhead rate based on 4,500 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 activ