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Seniff Corporation uses the following activity assign overhead costs to products: rates from its activity-based costing to Activity Rate $38.50 per batch Activity Cost Pools Setting up batches Processing customer orders Assembling products $86.62 per customer order $7.33 per assembly hour Data concerning two products appear below Product V91Z Product V21 27 Number of batches Number of customer orders Number of assembly hours. 83 74 702 321 The company made 350 units of product A and 755 units of product B Using the ABC System How much overhead cost would be assigned to each product What is the average cost per unit for each product