IT Corporation is estimating activity costs associated with producing Product A, B, and C. The indirect labor can be traced to three separate activity pools. The budgeted activity cost and activity base information, along with the estimated activity-base information, is provided below: Activity Cost Procurement Activity Base Number of purchase orders $ 120,000 Materials handling Product development 250,000 Number of moves 440,000 Number of engineering changes 810,000 Number of Number Number Purchase of Number of Engineering Changes Machine of Orders Moves Hours Units 2,400 14 2,000 6,000 6,000 1,000 800 18 8,000 6,000 12,000 6,800 8 10,000 3,000 Total 24,000 10,000 40 Number of Number Number Purchase of Number of Engineering Changes of Orders Machine Hours Moves Units A 6,000 2,400 14 2,000 1,000 6,000 800 18 8,000 6,000 12,000 6,800 8 10,000 3,000 Total 24,000 10,000 40 Required: Calculate the Factory Overhead Cost per Unit (for Product A, B, and C) using an activity. based costing system (ABC). Paragraph BI SE 2