Information about a company's two products is found below. Direct Labor- Hours per Unit 0.90 0.50 Product A Product B Annual Production 23,000 units 50,000 units Additional information about the company follows: a Direct materials per unit is $32 for Product A and $11 for Product B. b. The direct labor wage rate is $11 per hour. c. Product A requires a special process that is not required for Product B. d. The following activity cost pools are used by the company's ABC system. Activity Cost Pool (and Activity Measure) Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Estimated Expected Activity Overhead Cost Product A Product B Total $ 27,945 135 108 243 $ 141,080 4,700 @ 4,700 $ 228,500 20,700 25,000 45,700 o Activity LOST POOL ang ACTIVITY measure Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Product 108 Uverneda OST $ 27,945 $ 141,000 $ 228,500 Product 135 4,700 20,700 TOTAL 243 4,700 45,700 25,000 Required: 1. For each activity cost pool, calculate the activity rate. 2. Using ABC costing, determine the total cost per unit of Product A and Product B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each activity cost pool, calculate the activity rate. Activity Cost Pool Machine setups Special process General factory Activity Rate per setup per MH per DLH Required 2 > ACTIVITY LOST POOL and ACTIVAty measure Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) HOOUCES 105 uvernead Lost Product A $ 27,945 135 141,000 4,700 $ 228,500 20,700 TOTO 243 4,700 45,700 25,000 Required: 1. For each activity cost pool, calculate the activity rate. 2. Using ABC costing, determine the total cost per unit of Product A and Product B. 2 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using ABC costing, determine the total cost per unit of Product A and Product B. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Product Product B Direct materials Direct labor Manufacturing overhead Unit product cost