Potvin Company produces mathematical and financial calculators and operates at capacity. Data related to the two products follows: Mathematical Financial Annual production in units 49,000 98,000 Direct materials cost $205,800 $411,600 Direct manufacturing labour cost $83,300 $166,600 Direct manufacturing labour-hours 4,900 9,800 Machine-hours 24,500 49,000 Number of production runs 49 49 Inspection hours 1,000 500 Manufacturing Overhead Costs Total 271,950 Machining costs Setup costs Inspection costs 98,000 90,000 Required: 1. Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product. (15 marks) 2. Compute the manufacturing cost per unit for each product. (9 marks)