Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky Riv follows: Sandy Beach Rocky River $26.50 $19.50 Direct materials cost per unit Direct labor cost per unit Sales price per unit 13.60 19.00 82.80 105.00 Expected production per month 1,240 units 920 units Keller has monthly overhead of $10,728, which is divided into the following cost pools: Setup costs $ 1,800 Quality control Maintenance 5,596 3,332 Total $ 10,728 The company has also compiled the following information about the chosen cost drivers: Sandy Beach Rocky River 12 Total Number of setups 18 30 Number of inspections 130 325 455 Number of machine hours 1,400 1,400 2,800 es 5. Assuming an ABC system, assign overhead costs to each product based on activity demands.(Round your intermediate calculations to 2 decimal places and final answers to the nearest whole dollar amount.) Overhead Assigned To Sandy Beach Overhead Assigned To Rocky River $ Setup Cost Quality Control Maintenance Total Overhead Cost $ 5,364 5,364 $ 0 6. Calculate the production cost per unit for each of Keller's products with an ABC system. (Round your intermediate calculations and final answers to 2 decimal places.) Sandy Beach Rocky River Unit Cost 7. Calculate Keller's gross margin per unit for each product under an ABC system. (Round your intermediate calculations and final answers to 2 decimal places.) Sandy Beach Rocky River Gross Margin 8. Compare the gross margin per unit of each product under the traditional system and ABC. (Round your answers to 2 decima places.) Sandy Beach Rocky River Gross Margin (Traditional) Gross Margin (ABC)