Consider the following data for two products of Vigano Manufacturing. {:[" Activity ",{:[" Budgeted "],[" Cost "]:}" Activity Driver "],[" Machine setup ",$21","000" (20 machine setups) "],[" Parts handling ",16","800" (16,000 parts) "],[" Quality inspections ",25","200" (100 inspections) "],[" Total budgeted overhead ",$63","000]:} Unit Information Product A Product B Units produced 2,100 units 420 units Direct materials cost $31 per unit $41 per unit Direct labor cost $51 per unit $61 per unit Direct labor hours 2 per unit 2.50 per unit Using a plantwide overhead rate based on 5,250 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