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1. Flyer Corporation manufactures two products, Product A and Product B. Product B is of fairly recent origin, having been developed as an attempt to enter a market closely related to that of Product A. Product B is the more complex of the two products, requiring three hours of direct labor time per unit to manufacture compared to one and one-half hours of direct labor time for Product A. Product B is produced on an automated production line. Overhead is currently assigned to the produpts on the basis of direct-labor-hours. The company estimated it would incur $396,000 in manufacturing overhead costs and produce 5,500 units of Product B and 22,000 units of Product A during the current year. Unit costs for materials and direct labor are: Direct material Direct labor Product A $9 $7 Product B $20 $15 Required: The company's overhead costs can be attributed to four major activities. These activities and the amount of overhead cost attributable to each for the current year are given below: Total Activit Product B 1,000 200 9,000 600 Activity Cost Pools Total Cost Total Machine setups required... Purchase orders issued Machine-hours required.. Maintenance requests issued 37,000 91,000 98,000 $396,000 Product A 700 300 4,000 400 1,700 500 13,000 1,000 Using the data above and an activity-based costing approach, determine the unit product cost of each product for the current year