The following information is provided for Hampton Toys Corp., which manufactures two products: Standard Model and Premium Model for children. Activity Cost Allocation Base Setup $ 58,000 Number of setups Machine maintenance 30,000 Number of machine hours Total indirect manufacturing costs $ 88,000 Standard Premium Total Model Model Direct labor hours 1,500 3.500 5,000 Number of setups 30 50 80 Number of machine hours 3,000 2,000 5,000 Hampton Toys Corp. plans to produce 150 units of Standard Model and 200 units of Premium Model Requirements 1. Compute the indirect manufacturing cost per unit using direct labor hours for the single plantwide predetermined overhead allocation rate. 2. Compute the ABC indirect manufacturing cost per unit for each product