Cost ZIPA Zager Direct materials cost per unit $450 $2,140 Direct labor cost per unit $610 $130 Indirect manufacturing cost per unit? ? Indirect manufacturing cost information includes the following: ZIPA Activity Zager Predetermined Overhead Allocation Rate $1,170.00 Setup Machine maintenance 40 Per setup 1,110 Per MHT 65 Per setup 3,620 Per MHr $13.00 IronBallon Co. plans to produce 240 units of each product. (Round your answers to two decimal places when needed and use rounded answers for all future calculations) (Round your answers to two decimal places when needed and use rounded answers for all future calculations) 1. Compute the ABC indirect manufacturing cost per unit for each product. ZIPA Predetermined Overhead Allocation Rate Actual Quantity of the Allocation Base Used Actual Manufacturing Overhead Cost X Setup Machine Maintenance Total Estimated Overhead Costs Number of products Manufacturing overhead cost per product UN Zager Predetermined Overhead Allocation Rate X Actual Quantity of the Allocation Base Used II Actual Manufacturing Overhead Cost X Setup Machine Maintenance = Total Estimated Overhead Costs Number of products Manufacturing overhead cost per product 2. Determine the manufacturing overhead cost per product and the total cost per unit. ZIPA Zager Cost Direct Materials cost per unit Direct Labor cost per unit Manufacturing overhead cost per unit Total product cost per unit