Question 2 ABC International L'ID produces two types of industrial compressors standard and upgraded. The company provided the following information: Standard Upgraded Sales units 5,000 3,000 Sales price per unit S500 S1000 Direct materials cost per unit $400 $600 Direct labor cost per unit $70 $100 Number of machines hours per unit 3 Sales and marketing as percentage of total revenue 1% 1.5% Administration as percentage of total cost of labor 20% 20% The company groups its overhead activities under three categories as follows: Activity Total costs Total machining costs S270,000 Sales and marketing $75.000 Administration S130.000 Required: Calculate the cost of a standard and an upgraded compressor (per unit) under the activity-based casting system