part 3 please

Sanyo Company produces programmable and non-programmable calculators and operates at capacity. The following data are presented for your use: Non-programmable 100,000 S 300,000 $100,000 Programmable Annual production in units 50,000 Direct materials costs $ 150,000 Direct manufacturing labor $50,000 costs Direct manufacturing labor 2500 hours Machine-hours 25,000 Number of production runs- 50 set-ups Inspection hours 1000 5000 50,000 50 500 Manufacturing overheads are as follows: Overhead cost pool Machining costs Setup costs Inspection costs Total for both products $ 375,000 120,000 105,000 Required 1-Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product.(20 marks) 2-Compute the manufacturing cost per unit for each product. (15 marks) 3-How does the activity-based costing system help Sanyo's managers to better manage their business