Mathematical 49,000 $205,800 $83,300 Potvin Company produces mathematical and financial calculators and operates at capacity. Data related to the two products follows: Annual production in units Direct materials cost Direct manufacturing labour cost Financial 98,000 $411,600 $166,600 Direct manufacturing labour-hours 4,900 9,800 Machine-hours Number of production runs 24,500 49 49,000 49 Inspection hours 1,000 500 Manufacturing Overhead Costs Total Setup costs Machining costs Inspection costs 271,950 98.000 90,000 Required: 1. Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product. (15 marks) 2. Compute the manufacturing cost per unit for each product. (9 marks))