Problem 2: XYZ company produces two products, orange and mango juice bottles, which requires three inputs: direct labor, direct material, and overhead. XYZ's costs of the resources used from January 1, 2018 to January 1, 2019 are as follows: Production (bottles) Direct Materials. Direct Labor..... Orange Juice Mango Juice 1,700,000 900,000 $350,000 $150,000 .....$1,000,000 $300,000 A. If the total overhead cost is $980,000 in the year 2018, determine the indirect cost rate using direct material cost as a base. B. Determine the unit cost for orange and mango Juice bottles in the year 2018 using direct material cost as a base. C. Determine the indirect cost rate using direct labor cost as a base. D. Determine the unit cost for orange and mango Juice bottles in the year 2018 using direct labor cost as a base