Sanyo Company produces programmable and non-programmable calculators and operates at capacity. The following data are presented for your use: Programmable Non-programmable 100,000 $ 300,000 $100,000 5000 Annual production in units 50,000 Direct materials costs $ 150,000 Direct manufacturing labor costs $50,000 Direct manufacturing labor 2500 hours Machine-hours 25,000 Number of production runs-set-50 ups Inspection hours 1000 50,000 50 500 Manufacturing overheads are as follows: Overhead cost pool Total for both products Machining costs Setup costs Inspection costs $375,000 120,000 105,000 Required 1-Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product. (20 marks) 2-Compute the manufacturing cost per unit for each product. (15 marks) 3-How does the activity-based costing system help Sanyo's managers to better manage their business