S19-8 Using ABC to compute product coets per unlt Elm Corp. makes two products Cand D. The following data have been summarzed Product CProduct D Direct materials cost per unit Direct labor cost per unit Indirect manufacturing cost per unit s 500 600 5 2,100 100 Indirect manufacturing cost information indludes the following Predetermined Overhead Allocation Rate S 1.200 per setup S Activity Product C Product D 35 setups 1.150 MHr 75 setups 3,650 MHr Setup Machine maintenance 14 per MHr S19-8 Requirement The company plans to manufacture 250 units of each product. Calculate the product cost per unit for Product C and D using activity-based costing