The cost drivers used for each product Cost drivers Standard Portable Tocel Purchase orders 2 500 1,975 4.475 Machine set-ups 300 780 Machine hours 50.000 20.000 80 000 Tests and inspect. 5.000 3.000 3.000 Requirements (=) Assign the total manufacturing overhead costs to the two products using ABC. (b) Determine the cost per unit and gross profit of each model using ABC. c) Evaluate management's plan to focus advertising and marketing activity on the portable model