Odyssey Inc. has a total of $945,000 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 $217,800. One direct labor hours costs $5.

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. Note: Round your final answers to two decimal places (i.e. round $4.355 to $4.36).

	Product A	Product B
Total cost
Total cost per unit

b. Assume that Odyssey Inc. uses machine hours to apply overhead to products. Determine the total cost for each product and the cost per unit. Note: Round your final answers to two decimal places (i.e. round $4.355 to $4.36).

	Product A	Product B
Total cost
Total 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	$300,000
Setup	# of setups	77,400
Material handling	# of pounds of material	567,600

Determine the total cost for each product and the cost per unit. Note: Round your final answers to two decimal places (i.e. round $4.355 to $4.36).

	Product A	Product B
Total cost
Total cost per unit