Corbertt Pharmaceuticals manufacturers an over-the-counter allergy medication. The company sells both large commercial containers of 1,000 capsules to health care facilities and travel packs of 20 capsules to shops in airports, train stations, and hotels. The following information has been developed to determine if an activity-based costing system would be beneficial: (Click the icon to view the information.) Read the requirements. Requirement 1. Corbertt's original single plantwide overhead allocation rate costing system allocated indirect costs to products at $154.88 per machine hour. Compute the total indirect costs allocated to the commercial containers and to the travel packs under the original system. Then compute the indirect cost per unit for each product. Round to two decimal places. Select the formula, and then enter the amounts to compute the indirect cost per unit for each product. (Abbreviation used: mfg. = manufacturing. Round dollar amounts to two decimal places.) Indirect cost Allocated mfg. OH cost Number of units = per unit Commercial containers = Estimated Indirect Costs Allocation Base Estimated Quantity of Allocation Base Activity Materials handling $ 24,500 kilos Packaging 98,000 Number of kilos Number of machine 209,000 hours 124,500 Number of samples 431,500 2,786 hours Quality assurance 2,075 samples $ Total indirect costs Actual production information includes the following: Commercial Containers Travel Packs 2,000 containers 56,000 packs Units produced Weight in kilos 8,000 5,600 Machine hours 1,400 560 Number of samples 200 840