Green Street wants to start using an activity $-$ based costing system to allocate overhead to its products $.$ The company's Shipping Department Incurs costs of $ $750,000$ per year and has nine meployees $.$ The Shipping Department has determined that three major activities that occur during the year are : Activity Reviewing sales invoices nitiating shipping orders Baking phone calls Allocation Measure Number of Sales Invoices Number of shipping orders Number of phone calls Number of People $2$ Total Cost $ $175,0003$ $ $270,000$ $ $330,000$ ring the year $,60,000$ phone calls were made in the department ; $25,000$ sales invoices were reviewed ; and $15,000$ shipments were initiated $.$ Product $101$ required $300$ phone calls $225$ sales Invoice ews $,$ and $175$ shipping orders $.$ Product $102$ required $400$ phone calls $,500$ sales invoice reviews $,$ and $350$ shipping orders $.$ termine the amount of Shipping Department cost that should be assigned to each of these products ermine Shipping Department cost per unit if $2,500$ units of Product $101$ and $5,000$ units of Product $102$ were sold during the year $.$