The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period Product A Product B 2,500 units 3.e0 DLH per unit Number of units produced 15,800 units Direct labor $28 per direct labor hour (DLH) Direct materials cost e.seDLH per unit $3 per unit $ 30per unit Activity Driver Total Cost s 1,380. setups Product A 6 setups ProductB 28 setups rhead costs: Machine setup Quality inspections Total 25,000.00 inspections 60inspections 140 inspections $26,300.e0 Using activity-based costing for assigning overhead costs, the total product cost per unit for Product B is Multiple Choice $13 52 per unt $1300pr n $93 51 per unt