Hindenburg Inc. is a manufacturing company in the city of New Orleans, Louisiana that specializes in farm-related equipment, such as tillers, etc. They have two types of tillers - Standard and Custom. Despite steady demand, company president, Mr. Adani, is concerned about losses the company is incurring for Standard tillers. He wants to raise the prices of Standard tiller but is worried since the competition in the segment is high and he needs to keep the prices in line with his competitors. He is happy with the profits from the custom tillers and wants to undertake more custom orders and wants to reduce prices to get more orders in this segment. Before taking any of these pricing decisions, while he believes his costing system is correct, he is somewhat concerned that some overhead costs are not allocated properly across two types of equipment. He is currently using traditional costing methodology based on direct labor hours to estimate manufacturing overheads for each tiller. Mr. Adani has hired a recently designated CPA to help him solve the dilemma. The CPA has decided to implement an activity-based costing system designed to provide relevant information to assist with decision making. The ABC system she designed has three activity cost pools: Order processing costs, machine processing costs, and product inspection costs. These activities are driven by number of orders processed (Order processing activity), machine hours worked (Machine processing costs), and inspection hours (Product inspection costs). The following actual costs will be assigned using the activity-based costing system: To get started the CPA has asked that she review the sales figures and other relevant information about two models of tillers (standard and custom). The information related to the tillers is as follows: 1. Assuming use of direct labor hours as cost driver, compute the unit manufacturing cost and the per unit gross profit of the standard and custom tillers. 2. Assuming use of activity-based costing, compute the unit manufacturing cost of the and the per unit gross profit of standard and custom tillers