Part 2 of 2 Required information Upriver Parts manufactures two products, V-1 and V-2, at its River Plant. Selected data for an average month for the two products follow. 33 v-1 10,000 $ 2 pints Units produced Direct materials cost per unit Machine hours per unit Production runs per month V-2 1,000 $ 4 2 40 1 80 eBook Production at the plant is automated and any labor cost is included in overhead. Data on manufacturing overhead at the plant follow. Print Machine depreciation Setup labor Material handling Total $54,000 25,200 15,840 References $ 95,040 Required: a. Compute the unit costs for the two products V-1 and V-2 using the current costing system at Upriver (using machine hours as the allocation basis). (Do not round intermediate calculations. Round your answers to 2 decimal places.) b. Compute the unit costs for the two products V-1 and V-2 using the proposed ABC system at Upriver. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Unit Cost V2 - V1 a. b. Using current costing system Using proposed ABC system