Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production Information follows: Home $ 38 23 354 Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Harbour has monthly overhead of $187,225, which is divided into the following cost pools: Work $ 67 36 580 700 units 320 units Setup costs Quality control Maintenance Total $ 77,350 66,975 42,900 $187,225 4. Select the appropriate cost driver for each cost pool and calculate the activity rates if Harbour wanted to Implement an ABC system. Setup Costs Quality Control Maintenance 5. Assuming an ABC system, assign overhead costs to each product based on activity demands. Setup Costs Quality Control Maintenance Total Overhead Cost $ Overhead Assigned To Home Overhead Assigned To Work The company has also compiled the following Information about the chosen cost drivers: 6. Calculate the production cost per unit for each of Harbour's products in an ABC system. (Round your Intermediate calculations and final answers to 2 decimal places.) Number of setups Number of inspections Number of machine hours Hone 39 Work 340 1,200 52 365 2,100 Total 91 705 3,300 Unit Cost Work 7. Calculate Harbour's gross margin per unit for each product under an ABC system. (Round your Intermediate calculations and final answers to 2 decimal places.) Home Work Gross Margin 8. Compare the gross margin of each product under the traditional system and ABC. (Round your answers to 2 decimal places.) Gross Margin (Traditional) Gross Margin (ABC) Home Work