Q 14. I appreciate your help. Thank you!

Two products are manufactured by FBGNPU422 Corp FBGNPU422 uses conventional job-order costing with a plantwide predetermined overhead rate and direct labor hours as the allocation base FBGNPU422's records reveal the following per-unit costs for direct materials and direct labor Product A 5,000 $61 Product B 2.000 $42 Production volume (units) Direct materials (ID#61694) Direct labor 2 hours at $10/hour 5 hours at $10/hour $20 $50 FBGNPU422's accountants are thinking about a shift to activity-based costing and they collected the following MOH data Expected Activity Activity Cost Pool Estimated OH Cost Activity cost driver Product A Product B Setups $360,000 Number of setups 80 40 General factory $2,020,000 Direct labor hours 10.000 10,000 Machine processing $200,000 Machine hours 2,000 1,000 Q. Assuming that FBGNPU422's actual and expected direct labor hours are the same, what is the unit product cost of Product B under conventional job-order costing? AS