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Upriver Parts manufactures two products, V1 and V2, at its River Plant. Selected data for an average month for the two products follow. Vl VZ Units produced 18,888 1,888 Direct materials cost per unit 55 2 $ 4 Machine hours per unit 1 2 Production runs per month 88 48 Production at the plant is automated and anyr labor cost is included in overhead. Data on manufacturing overhead at the plant follow. Machine depreciation $ 78,888 Setup labor 34, 888 Material handling 17,768 Total $138, 568 Required: a. Compute the unit costs for the two products V1 and VZ using the current costing system at Upriver (using machine hours as the allocation basis]. (Do not round intermediate calculations. Round your answers to 2 decimal places.) b. Compute the unit costs for the two products V1 and V2 using the proposed ABC system at Upriver. (Do not round intermediate calculations. Round your answers to 2 decimal places.) _ Using current costing system b. Using proposed ABC system