The following data are for the two products produced by Tadros Company. Direct materials Direct labor hours Machine hours Batches Volume Engineering modifications Number of customers Product A $13 per unit 0.5 DLH per unit 0.4 MH per unit 110 batches 10,000 units 9 modifications 500 customers Product B $25 per unit 1.5 DLH per unit 1.1 MH per unit 220 batches 2,000 units 45 modifications 400 customers 95 per unit per Market price $36 per unit unit The company's direct labor rate is $20 per direct labor hour (DLH). Additional information follows. Costs Driver Indirect manufacturing Engineering support Electricity Setup costs Nonmanufacturing Customer service $25,500 Engineering modifications 31,000 Machine hours 44,000 Batches 73,000 Number of customers Required: 3.1 Determine the manufacturing cost per unit of each product line using ABC. Engineering Support Number of machine hours Electricity Setup Overhead Assigned Activity Driver Activity rate Total Overhead Cost Product A Engineering support Electricity Setup Product B Engineering support Electricity Setup Product B Engineering support Electricity Setup Total manufacturing costs Product A Product B Direct Materials per unit $ 13.00 $ 25.00 Direct Labor per unit Overhead per unit Total manufacturing cost per unit 4.1 How much gross profit is generated by each customer of Product A and Product B using ABC? Product A Product B Gross profit(loss) per unit $ 9.11 $ 9.21 Units purchased per customer Gross profit (loss) per customer 4.2 Is the gross profit adequate for each customer of Product A and B using ABC? Product A Product B Gross profit (loss) per customer Customer service cost per customer Profit (loss) per customer Is the profit adequate using ABC