Section D: ABC Costing The Golden Rams Company has identified the following overhead costs and activity drivers to apply overhead costs to products. Expected Expected Activity Setup costs Ordering costs Maintenance Power CostsCost Driver 40,000 Number of orders 80,000 Kilowatt hours $100,000 Number of setups 250 1,600 15,000 150,000 Machine hours 40,000 The following two products were completed: uct #3101 Direct materials . Direct labor. $4,000 $4,800 Product #3102 $3,000 $2,500 Units completed. 400 1,000 Number of setups Number of orders . Machine hours. Kilowatt hours. 30 200 40 300 Using the four activity drivers, how much overhead should be applied to each product? What is the total cost and per unit cost of Product #3101 and Product #3102