Longview Corp. is considering the use of activity-based costing. The following information is provided for the production of two product lines: Longview plans to produce 350 units of Product A and 225 units of Product B. Compute the ABC indirect manufacturing cost per unit for each product. Calculate the rate: Allocate costs: Activity Cost Cost Driver Setup $107,000 Number of setups Machine maintenance 50000 Number of hours Total indirect manufacturing costs $157,000 Product A Product B Total Direct labor hours 7,000 3,000 10,000 number of setups 30 70 100 Number of machine hours 1200 3,800 5,000