The Columb Company produces only two products a major computer part and coll The company s maly and head corectly allocated using a plat wide beaded on direct labour side cost counts have rec however, that the company use activity-based coding charge overhead to products. The company expecta se produce 4000 computer parts and 2000 cell phones in 2020 Each compute labour hours to produce and each cell phone requires one-half to part required p. The detail and diet aber inched in the top Computer Part Cell-Phone Direct Material (per unit) 530 $17 Direct Labour (per unit) 516 54 Budgeted (Estimated) Total Factory Overhead Data For 3020 Activity Budged Overhead Dolla Estimated Volume Leve Production Setup $80,000 Material Handling $70,000 5.000 th Packaging and Shipping $120,000 6,000 Total Factory Overhead $270,000 Based on an analysis of the three overhead activities, it was estimated that the two products would require these activities as follows in 2020 Activity Computer Parts Production Sup Material Handling 1,000 the Packaging and Shipping 4,000 Cell Phones Overall Tal 5,000 The 6000 Required 2 Calculate the cost of each product using a plant-wide mate based on direct labour hours b. Calculate the activity cost rates Calculate the unit product costing an activity-based costing syst