COTB MC Qu. 4-59 (Static) Assume a company produces and sells only two... Assume a company produces and sells only two products 14,000 units of Product A and 6,000 units of Product B. Product A's direct materials and direct labor costs per unit are $30 and $12, respectively. Product B's direct materials and direct labor costs per unit are $34 and $15, respectively. The company uses a plantwide overhead rate based on direct labor-hours and its direct labor wage rate is $15 per hour. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to three cost pools. The following additional information is available for the company as a whole and for Products A and B : Using the company's plantwide approach, the unit product cost for Product A is closest to: Multiple Choice $72.65. $70.65. $62.65. $66.65