Total fixed manufacturing overhead is $100, and total fixed SG&A cost (selling, general and administrative) is $200. You produced and sold 10 units of product A and 6 units of product B. Product A uses 2 direct labor dollars per unit and 5 machine hours per unit, and product B uses 5 direct labor dollars per unit and 3 machine hours per unit. You allocate fixed manufacturing overhead based on direct labor dollars, and fixed SG&A costs based on the number of units. What are the total fixed costs allocated to product A? Same for product B