Darby Corp. is considering the use of activity-based costing. The following information is provided for the production of two product lines: Cost Allocation Base Activity Setup Machine maintenance $ 105,000 60,000 Number of setups Number of machine hours $ 165,000 Total indirect manufacturing costs Total Product A Product B 7,000 5,000 12,000 Direct labor hours 200 30 170 Number of setups 1,600 2,400 4,000 Number of machine hours Darby plans to produce 350 units of Product A and 200 units of Product B. Compute the ABC indirect manufacturing cost per unit for each product? Note: Show your work to get full credit for each