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	10,000 units	2,000 units
Direct labor cost (@$24 per DLH)	0.20 DLH per unit	0.25 DLH per unit
Direct materials cost	$2 per unit	$3 per unit

Activity	Overhead costs
Machine setup		$	121,000
Parts handling			48,000
Quality control inspections			80,000
		$	249,000

Activity Drivers	Product A	Product B
Number of machine setups required for production	10 setups	12 setups
Number of parts required	1 part/unit	3 parts/unit
Inspection hours required	40 hours	210 hours

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1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. 0 1 Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Product A Product B Product A Product B 2. Assume if the market price for Product A is $20 and the market price for Product B is $60, determine the profit or loss per unit for each product. Product A Product B Market price 3. 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 of Materials handling of Quality control inspections o Overhead Assigned Activity Driver Activity rate Total Overhead Cost Product A Machine setup Materials handling Quality control inspections per part per inspection hour $ 0 Product B Machine setup Materials handling Quality control inspections $ 0 Total manufacturing costs Product A Product B Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit 4. Determine the profit or loss per unit for each product assuming ABC costing. Product A Product B Market price