Part $1$: Klein Company produces three types of bird feeders: Basic, Squirrel$-$Proof, and Deluxe.

Currently, the company allocates overhead to products using machine hours. This year, the company produced the following:

$1000$ Basic models

$2000$ Squirrel$-$Proof models

$1800$ Deluxe models

Details for each product at the end of the current year are as follows:

$\backslash$table$[[$Basic$,$Squirrel$-$Proof,Deluxe$],[$Revenue$,$$$30,000,$$$110,000,$$$117,000],[$Direct Materials,$$12,000,$$$50,000,$$$54,000],[$Direct Labour,$$7,500,$$$19,000,$$$22,500],[$Machine$-$hours per unit,$0\mathrm{.}3$ MH$,0\mathrm{.}5$ MH$,0\mathrm{.}4$ MH$]]$

The total overhead cost to be allocated to products is $$28,000.$

Calculate the profit per unit for each product after allocated overhead costs using machine hours.

Part $2$: Use the activity$-$based information below to calculate the cost of each unit of product using machine setups instead of machine hours.

$\backslash$table$[[$Cost Driver,Cost,Basic,$\backslash$table$[[$Squirrel$-],[$Proof$]],$Deluxe$],[$Number of Machine Setups,$$12,000,3$ Setups,$4$ Setups,$5$ Setups$],[$Operating Machines,$$4,000,.3$ MH$,\mathrm{.}5$ MH$,.4$ MH$],[$Number of Sales Orders Received,$$4,000,20$ Orders,$40$ Orders,$45$ Orders$],[$Number of Units Shipped,$$8,000,1,000$ Units,$2,000$ Units,$1,800$ Units$]]$