Munoz Sporting Goods Corporation makes two types of racquets, tennis and badminton. The company uses the same facility to make both products even though the processes are quite different. The company has recently converted its cost accounting system to activity-based costing. The following are the cost data that Jane Price, the cost accountant, prepared for the third quarter of 2018 (during which Munoz made 71.500 tennis racquets and 30,600 badminton racquets). Direct cont Tennis Racquet (TR) Badminton Racquet (BR) Direct materials Direct labor 32.50 per unit 23.30 per unit $20.10 per unit $14.90 per unit Category Unit level Batch level Product level Facility level Total Estimated cost $ 725,000 266,700 155,000 549,000 $1,695,700 Cost Driver Number of inspection hours Number of setups Number of zv commercials Number of machine hours Anount of cost Driver TR: 14,200 hours; BR: 10,800 hours TR: B1 setups BRI 46 setups TR: 4: BR: 1 TRI 30,000 hours BR 31,000 hours Inspectors are paid according to the number of actual hours worked, which is determined by the number of racquets inspected, Engineers who set up equipment for both products are paid monthly salaries. TV commercial fees are paid at the beginning of the quarter. Facility-level cost includes depreciation of all production equipment Required a. Compute the cost per unit for each product. b. If management wants to price badminton racquets 30 percent above cost, what price should the company set