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 @ $20 per direct labor hour (DLH) Direct materials cost Product A 10,000 units 0.50 unit 2 per unit DLH per Product B 2,000 units DLH per 2.00 unit $ 30 per unit $ Overhead costs: Total Cost Machine setup $ 1,200.00 Quality inspections 24,000.00 Total $ 25,200.00 Activity Driver Product A Product B setups 5 setups 15 setups inspections 60 inspections 140 inspections Using activity-based costing to assign overhead costs, the total product cost per unit for Product A is: $12.75 per unit $13.40 per unit Machine setup $ 1,200.00 Quality inspections 24,000.00 Total $25,200.00 setups 5 setups 15 setups inspections 60 inspections 140 inspections Using activity-based costing to assign overhead costs, the total product cost per unit for Product A is: $12.75 per unit $13.40 per unit $75.60 per unit O $78.85 per unit $14.60 per unit