The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period Product A Product B Number of units produced Direct labor $20 per direct labor hour (DLH) Direct materials cost 20,000units 5,000 units e.58DLH per unit 2.00DLH per unit $2 per unit $ 30per unit Activity Overhead costs: Machine setup Quality inspections35,00.0 inspections 120 inspections 160 inspections Total Total Cost s 3,000.0 stups Dr Product A 5 setups iver lity insect iom35,00.00 Product B 20 setups $38,000.0 Using activity-based costing for assigning overhead costs, the total product cost per unit for Product A is Mutiple Choice $12 78 per unit $900 per unit $73.80 per unit $74 48 per unt