The direct labor information for the production of 7,500 units of each product is as follows: Four Finger Applance used direct labor hours to aliocate production department factory overhead to products. The management of Four Finger Appliance Company has asked you to use activity-based costing to allocate foctory overhead costs to the two products. You have determined that $81,000 of factory overhead from each of the production depsrtments can be associated with setup activity (5162,000 in total). Company records indicate that blenders required 135 setups, while the toaster ovens required only 45 setups. Each product has a production volume of 7,500 units. If requlred, round all per unit answers to the nearest cent