The Homer Corporation produces two products, and reports the following production and cost Information for the most recent accounting perlod. ProductA Product B Number of units produced Direct labor $20 per direct labor hour (DLH) Direct materials cost 2e,900 units 2,500 units 0.50DLH per unit 3.0DLH per unit 3 per unit s 40per unit Activity Driver Overhead costs: Machine setup Quality inspections Total Total Cost $ 2,1e0. setups 42,009.00 inspections 120 inspections 180 inspections Product A 8 setups Product B 20 setups Using activity-based costing for assigning overhead costs, the total product cost per unit for Product B is: Muitiple Cholce $13.97 per unit 518.08 per unlt $105.04 per unit $110.68 per unit Quantum Corporation has provided the following data from its activity-based costing system Activity Cost Pool Assembly Processing orders Inspection Overhead Cost $1,141,5se S 51,876 s 110,728 Total Activity 57,880machine hours 1,98e orders 1,600 inspection hours The company makes 470 unlts of product R32E a yea requlring a total of 1160 machine-hours, 60 orders, and 50 Inspection-hours per year. The product's direct materials cost is $49.85 per unit and its direct labor cost is $1238 per unit. The product sells for $129.94 per unit. According to the activity-based costing system, the product margin for product R32E i: Multipie Cholce S3 881.70. 7341 7O 531,923.70 5.4537O. 5.273.40 Mirkle Corporation uses the following activity rates from Its activity-based costing to assign overhead costs to products: Activity cost Pools Assenbiing products Processing customer orders 64.38 per customer order setting up batches Activity Rate $ 5.56 per assenbly hour $81.84 per batch Data for one of the company's products foilow Product P59G Number of assembly hours Number of customer orders Number of batches The company produced 3,000 units of product during the parlod. Direct matarlals cost $6.30 per unlt and direct labor cost $4.45 per unit. How much total cost would be assigned to the 3,000 units of Product P59G using the actvity- based costing system? Multiple Choice s40.394 60 59,144 80