For items 1 and 2: 1. Ferris Incorporated manufactures two versions of a product. Production and cost information show the following: Model X Units produced 400 Material moves (total) 40 Direct labor hours per unit 2 Model Y 800 160 4 Material handling costs total P200,000. Under ABC, the material handling costs allocated to each unit of Model X would be: a. P20 b. P400 C. P667 d. Some other number 2. Material handling costs total P200,000. Under ABC, the material handling costs allocated to each unit of Model Y would be: a. P400 b. P667 C. P800 d. Some other number