Sydney Chem Company produces three products. The operating results of the current year are:

The firm sets the target price of each product at $150\%$ of the product's total manufacturing cost. It appears that the firm was able to sell

Product $C$ at a much higher price than the target price of the product and lost money on Product $B.$ Adam Clarkson, CEO, wants to

promote Product $C$ much more aggressively and phase out Product $B.$ He believes that the information suggests that Product $C$ has the

greatest potential among the firm's three products because the actual selling price of Product $C$ was almost $50\%$ higher than the target

price, while the firm was forced to sell Product $B$ at a price below the target price.

Both the budgeted and actual factory overhead for the current year are $$568,200.$ The actual units sold for each product also are the

same as the budgeted units. The firm uses direct labor dollars to assign manufacturing overhead costs. The direct materials and direct

labor costs per unit for each product are:

The controller noticed that not all products consumed factory overhead similarly. Upon further investigation, she identified the following

usage of factory overhead

during thUsing Activity Based Costing $($ABC$),$ what is the full production cost per unit of Product A$,$ B$,$ and C$?$ What is the least profitable and the most profitable product under the ABC systems? Show calculations to support your answer $($hint: when calculating profit$/$loss$,$ use the actual price to calculate sales revenue$).$e year: