Question 2: Pedagogy Inc. is an e-book reader manufacturer. The company's ABC system has the following five activity cost pools and activity rates: Activity Cost Pools Activity rates Labor related $18.00 per direct labor hour Machine related $20.00 per machine hour Machine setups $40 per setup Production orders $120.00 per order Shipments $15.00 per shipment Cost and activity data have been supplied for the following products: Peda 101 Peda 102 Peda 103 Direct Material cost per units $115.00 $210.00 $280.00 Direct Labor cost per unit $7.50 $5.00 $2.50 Number of units produced per year 400 600 900 Total Expected Activity Peda 101 Peda 102 Peda 103 Direct labor hours 210 910 1,510 Machine hours 300 2,000 3,000 Machine setups 3 7 10 Production orders 4 9 12 Shipments 5 17 25 Compute the unit product cost of each of the products listed above. [6 Marks]