Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Home Work $ 40 $ 72 21 35 359 571 620 units 370 units Harbour has monthly overhead of $198,610, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 78,570 63,940 56,100 $198,610 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Number of machine hours Home 43 300 1,400 Work Total 54 97 395 695 1,900 3,300 5. Assuming an ABC system, assign overhead costs to each product based on activity demands. Overhead Assigned To Home Overhead Assigned To Work Setup Costs Quality Control Maintenance Total Overhead Cost 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.) Home Work Unit Cost 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.) Home Work Gross Margin (Traditional) Gross Margin (ABC)