Introduction Off Road Trucks (ORT) has developed a new truck, the Eco Roadster, designed to transport items across town economically. This is a new market segment for ORT, and in its rush to bring this product to market, it has failed to develop a product cost for the new truck. As a graduate from ASU's accounting program, you are responsible for developing a product cost for the Eco Roadster for the coming year (2023). Using activity-based costing, calculate the product cost per unit for the Eco Roadster, including direct labor, direct materials, and manufacturing overhead given the following information: A. Per unit direct labor cost: $6,000. B. Per unit direct material cost: $7,525. C. Manufacturing overhead: Total overhead costs for the factory is $67,500,000 and divided into the following activities. Overhead Costs Purchasing $1,200,000 Receiving $1,600,000 Production Ordering $1,200,000 Material Handling $2,700,000 Set-ups $11,000,000 Quality Control $15,000,000 Machine Maintenance $7,800,000 Product-Level Costs $7,500,000 Facility Costs $19,500,000 Total $67,500,000 Production: plans are to produce the following vehicles for 2023: Units/day Days/week Weeks/year Units/year Eco Roadster 40 5 50 10,000 Swamp Buggy 25 5 50 6,250 Dune Jumper 35 5 50 8,750 Machine hour requirements: Machine Total Units/year Hrs./unit Eco Roadster 10,000 200 Machine hrs. 2,000,000 Swamp Buggy 6,250 80 500,000 Dune Jumper 8,750 160 1,400,000 Sum 3,900,000