The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period. Number of units produced Direct labor @ $21 per direct labor hour (DLH) Direct materials cost Overhead costs: Machine setup Quality inspections Total Product A 10,000 units 0.50 DLH per unit $ 3 per unit Total Cost $ 1,500.00 36,000.00 Activity Driver setups inspections Product A 10 setups $ 37,500.00 50 inspections Using activity-based costing to allocate overhead costs, the total product cost per unit for Product A is: Prodder B 3,000 units 3.00 DLH unit. $ 30 per unit Product B 15 setups 250 inspections Multiple Choice $14.16 per unit $20.00 per unit