In ts first year of operations comery producer and sold 70.000 units of Procuci A doseling price of $20 per unit and 17.500 units of Producto dla seling price of $10 per unit. Add Donal information relating to the company's only two products is shown below. 4 Product Product B Toled A sh,0 991, $ 200.00 $ 204,000 304, eee 2 poli lirert material Direct labor wo Manufacturing owerhead Cost of goods sold $ 1.600.00 1 Oss The company created an activity based costing system that allocated its manutacturing overneed costs to four activities as tolows: Activity Varutasturiry Overhead Products $ 213,500 se.ece 157.500 75 129, 1 117,000 Activity cost oot (and activity Measure) Machining (nechine-heurs) Setups (setup hours) Produrt design (number nf products) Other (argeirstio sustaining rast) Tolul fluran uvurl LUL PAT Total 152.5ce 375 2 62,500 300 1 HELE The comm' ABC Implementation team also concluded that $27.000 and $112.000 of the company's advertising experses could be cirectly treced to Product and Product respectively. The remainder of its seling and ediministrative experses $ 100.000 was crganization sustaining in neure. The Com's csily tased costing we would record product margin for Product Af De not round your intermediate calculations) Nultiple Croce SE 200 o Sh 2011 SN 2011 O $200 $