Each product requires 0.9 machine hour per unit. Required: If required, round all per unit amounts to the nearest cent. 2. Determine the total and per-unit activity cost for all three products. 3. Why aren't the activity unit costs equal across all three products since they require the same machine time per unit? The unit costs are different because the products consume many activities in ratios different from the Activity-based product costing identified the amount of factory overhead required by the critical activities of the organization as follows