The following data are for the two products produced by Tadros Company.

	Product A			Product B
Direct materials	$	14 per unit		$	24 per unit
Direct labor hours		0.4 DLH per unit			1.5 DLH per unit
Machine hours		0.3 MH per unit			1.1 MH per unit
Batches		120 batches			240 batches
Volume		10,000 units			2,000 units
Engineering modifications		9 modifications			45 modifications
Number of customers		500 customers			400 customers
Market price	$	35 per unit		$	95 per unit per unit

The company's direct labor rate is $20 per direct labor hour (DLH). Additional information follows.

	Costs			Driver
Indirect manufacturing
Engineering support	$	22,000		Engineering modifications
Electricity		26,000		Machine hours
Setup costs		43,000		Batches
Nonmanufacturing
Customer service		74,000		Number of customers

Required: (Round your per unit cost answers to 2 decimal places and other answers to nearest whole number. Loss amounts should be indicated with minus sign.)

5. Which method of product costing gives better information to managers of this company?

Activity-based costing method

Departmental overhead rate method

Plantwide overhead rate method