Two products are manufactured by FSRRTG286 Corp. FSRRTG286 uses conventional job-order costing with a plantwide predetermined overhead rate and direct labor hours as the allocation base. FSRRTG286's records reveal the following per-unit costs for direct materials and direct labor Product A 5,000 Product B 2,000 $86 $77 Production volume (units) (#1D77990) Direct materials Direct labor 2 hours at $10/hour 5 hours at $10/hour $20 $50 FSRRTG286's accountants provided the following MOH data: Activity Cost Pool Setups General factory Machine processing Estimated OH Cost $420,000 $1,280,000 $480,000 Activity cost driver Number of setups Direct labor hours Machine hours Expected Activity Product A Product B 80 40 10,000 10,000 2,000 1,000 Q. Assuming that FSRRTG286's actual and expected direct labor hours are the same, what is the unit product cost of Product B under conventional job-order costing? A. $