Question 3: Georgie Porgie Co. makes two types of desserts, "Puddings" and "Pies". Georgie Porgie Co. currently uses normal costing to find the costs of their desserts. They have been allocating costs based off a plant-wide allocation rate and used machine hours as their allocation base. Recently, they have decided to switch to activity based costing. Here is some of the information given regarding the two products and their production: Pies Pudding $154,000 Activity Activity Measure Direct Materials $281,000 Estimated MOH for each Activity Direct Labor $324,000 $273,000 General Factory Direct Labor Hours | $ 60,000 30,000 DLH $ 132,000 $ 48,000 220,000 MH Direct Labor Hours 45,000 DLH Machine Hours Machine Set Ups 200 Set Ups Units Produced 200,000 Puddings Using the given information please: Machine Use Machine Hours Machine Set Up Machine Set Ups Distribution Units Produced $ 24,000 400 Set Ups 200,000 Pies $ 264,000 a. Find the cost per unit of Pudding using activity-based costing: b. Find the cost per unit of Pie using activity-based costing