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Calculate the product cost per unit for products C and D using ABC costing. Using ABC to compute product costs per unit Elm Corp. makes two products and D The following data have been summarized: Productc Product D $ 500 Direct materials cost per unit Direct labor cost per unit Indirect manufacturing cost per unit $ 2,100 100 600 7 2 Indirect manufacturing cost information includes the following: Predetermined Overhead Activity Allocation Rate Product Setup $ 1,200 per setup 35 setups Machine maintenance $ 14 per MH 1,150 MHE Product D 75 setups 3,650 MH The company plans to manufacture 250 units of each product. Calculate the product cost per unit for Products and using activity-based costing