Oakland Company makes two products, Product A and Product B. Data regarding the two products follow: Direct Labor-Hours per Unit 0.90 0.30 Annual Production 29,000 48,000 Product A Product B units units Additional information about the company follows: a. Product A require $32 in direct materials per unit, and Product B require $16 per unit. b. The direct labor wage rate is $10 per hour. c. Product A require special equipment and are more complex to manufacture than Product B. d. The ABC (activity-based costing) system has the following activity cost pools: Estimated Activity Activity Cost Pool (Activity Measure) Overhead Cost Product A Product B Machine setups (number of setups) $15,300 90 80 Special processing (machine-hours) $128,000 3,200 0 General factory (organization-sustaining) $103,100 NA NA (There is no activity rate for the General Factory activity because it is an organization- sustaining activity. Organization-sustaining costs are not allocated to products.) Total 170 3,200 NA Required: 2. Determine the unit product cost of Product A according to the ABC system. (Complete the worksheets below. Round final answers to 2 decimal places.) Overhead (ABC) cost is assigned to Product A as follows: Activity Cost Pool (a) Activity Rate (b) Activity (c) ABC Cost Machine setups per setup setups Special processing per MH MHs Total Unit product cost of Product A according to the ABC system: Product A ($) Direct materials (per unit): Direct labor (per unit): Overhead (per unit): Unit (product) cost