S-M:4-7. Using ABC to compute product costs per unit (Learning Objective 2) Jinx Corp. manufactures hand-wired and solid state tube amplifiers. The following data have been summarized: Hand-Wired Solid State Direct materials cost per unit $ 1,200 $ 500 Direct labor cost per unit 300 100 Indirect manufacturing cost per unit 2 Indirect manufacturing cost information includes the following: Predetermined Overhead Activity Setup Allocation Rate Hand-Wired $1,600 per setup 34 setups Inspections $ 900 per inspection hour Machine maintenance $ 8 per machine hour 25 inspection hours 1,700 machine hours Solid State 34 setups 15 inspection hours 1,300 machine hours The company plans to manufacture 100 units of the hand-wired amps and 300 units of the solid state amps. Calculate the product cost per unit for both products using activity-based costing.