LO.4 (ABC) Odyssey Inc. has a total of $2,362,500 in production overhead costs. The companys products and related statistics follow. Product A Product B Direct material in pounds 139,500 190,500 Direct labor hours 30,000 37,500 Machine hours 52,500 22,500 Number of setups 430 860 Number of units produced 15,000 7,500 Additional data: The 330,000 pounds of material were purchased for $544,500. One direct labor hour costs $12. a. Assume that Odyssey Inc. uses direct labor hours to apply overhead to products. Determine the total cost for each product and the cost per unit. b. Assume that Odyssey Inc. uses machine hours to apply overhead to products. Deter- mine the total cost for each product and the cost per unit. c. Assume that Odyssey Inc. uses the following activity centers, cost drivers, and costs to apply overhead to products: Cost Pool Cost Driver Cost Utilities # of machine hours $ 750,000 Setup # of setups 193,500 Material handling # of pounds of material 1,419,000 Determine the total cost for each product and the cost per unit.