Two of Tamarisk's products currently sell for $$8$ per unit, reflecting a $50\%$ markup on their product cost. The overhead component of the product cost was believed to be $$2$ per unit for both products. After further analysis of the overhead costs, however, the following activity pools and cost driver quantities were determined.

$\backslash$table$[[$Activity$,,$Total Cost,,Budgeted Quantity of Cost Driver$],[$Machining$,,$$$150,000,,100,000$ machine hours$],[$Assembly$,180,000,,72,000,$direct labor hours$],[$Setup$,88,000,,8,000,$setup hours$]]$

$\backslash$table$[[,$Product A$,,$Product B$],[$Units produced,$15,000,,10,000],[$Machine hours used,$4,500,,4,100],[$DL hours used,$2,100,,3,100],[$Setup hours,$600,,1,000]]$

$($a$)$

Your answer is correct.

Calculate the total applied MOH for both products using the activity$-$based system described above.

$\backslash$table$[[,$Product A$,$Product B$],[$applied MOH,$$,18,600,$$$,24,900]]$

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Attempts: $1$ of $3$ used

$($b$)$

Translate total MOH into a per$-$unit MOH cost for each product under this ABC system. How do these amounts compare to the currently understood MOH cost per unit? $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$