The Widget Company produces two types of widgets, Standard and Deluxe. Data related to the two products is presented below. Standard 25,000 $75,000 $25,000 Deluxe 50,000 $150,000 $50,000 Annual production in units Direct material costs Direct manufacturing labor costs Direct manufacturing labor- hours Machine hours Number of production runs Inspection hours 1,250 2,500 25,000 25 | 25 500 250 Both products pass through Departments A and Department B. The departments' combined manufacturing overhead costs are: Total Machine Costs $187,500 Setup Costs Inspection Costs 52,500 Required: Using Activity Based Costing, a. Compute the activity rates for Machine Costs, Setup Costs, and Inspection Costs. b. Compute the manufacturing overhead cost per unit for each product, Standard and Deluxe. C. Compute the total manufacturing cost per unit for each product