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Product A Product B Given the following information: Activity Cost driver Machining machine hours Setup Production runs Inspection Inspection hours Number of units 25.000 hr 50,000 hr 50 runs Total costs $ $375,000 $120,000 $105,000 1000 hr 50 runs 500 hr 100,000 50,000 Using activity based costing, the allocated inspection cost per unit for product Ais 1 A- B I 22 11 Budgeted manufacturing overhead rate = 180 % of direct manufacturing labor costs cturing overhead rate = 185 x of direct manufacturing labor costs