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QI: Belton Fumitus Corporation has identified activity center to liek eethesd costs are assigned. The cost pl amounts for these centers and their sekcial activity drivers for 2012 are as follows. Centers Coats Activity Drivers Utilities $300,000 00.000 machine hours Scheduling and setup 273.000 780 setups Material handling 640,000 1.600.000 pounds of material The company's products and other operating statistics follow Iroducts Dnt costs 30.000 380 $80.000 $80.000 $20,000 Machine lours 10.000 20,000 Number of setups 130 270 Pounds of material 500,1000 300.000 800,000 Number of units produced 40,000 20.000 60,000 Direct labor hours 12.000 18,000 50,000 Required: 2. Determine unit product cost using the appropriate cost driver: ABC) for each of the products b. Before it installed an ABC system, the company used a conventional costing(Simple) system and allocated factory overhead to products using direct labor tours Determine unit costs for each of the products