The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period, Product Number of units produced 10.000 units Direct labor $22 per direct labor hour (DLH) 0.50 DLH per unit Direct materials cost $ 2 per unit Product B 3,200 units 2.00 DLH per unit $ 35 per unit Overhead costs Machine setup Quality inspections Total Total Cost $ 2,000.00 36,000.00 $38,000.00 Activity Driver Product Product B setups 5 setups 20 setups inspections to inspections 240 inspections Using activity-based costing to assign overhead costs, the activity rate for quality inspections