Costing system into an ABC system? 21 ABC. process costing. Sander Company produces mathematical and financial calculators and nerates at capacity. Data related to the two products are presented here: Mathematical Financial Annual production in units 45,000 90,000 Direct material costs $180,000 $360,000 Direct manufacturing labour costs $ 90,000 $180,000 Direct manufacturing labour-hours 4,500 9,000 Machine-hours 30,000 60,000 Number of production runs Inspection hours 1,200 600 Total manufacturing overhead costs are as follows: Total $360,000 Machining costs 108,000 Setup costs 117,000 Inspection costs Required 1. Choose a cost driver for unit for each product. a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per 2. Compute the me 3. How might Sander's manage better manage its business? "pute the manufacturing cost per unit for each product. ander's managers use the new cost information from its activity-based costing system to ating of services. The Wolfson Group (WG) provides al time lat an hourly rate) and