Units produced Raw material costs per unit Direct labor-hours per unit-Production Direct labor-hours per unit-Assembly Direct labor rate per hour-all labor Machine-hours per unit-Production Machine-hours per unit-Assembly XL-D 100,000 $ 11.10 XL-C 25,000 $ 13.10 0.1 0.1 0.4 0.4 $ 15.50 $ 15.50 1.6 1.6 0.4 0.4 3.0 3.0 1.0 1.6 10.0 0.0 Testing hours per unit (all in production) Shipping weight per unit (pounds) Wastewater generated per unit (gallons) Annual overhead costs for the two departments follow: Supervision Material handling Production Department $ 91,000 88,500 Assembly Department $ 231,000 Testing Wastewater treatment Depreciation on equipment Shipping Total 141,000 241,000 391,000 6,100 $ 958,600 35,500 0 0 91,000 111,000 $ 468,500 Overhead Item Supervision Material handling Testing Wastewater treatment Depreciation on equipment Shipping Driver Direct labor-hours Material cost Testing hours Wastewater generated Machine-hours Weight What product costs would be reported if this ABC system were implemented? Assume that the production mix and costs would remain as originally planned. What product costs would be reported if this ABC system were implemented? Assume that the production mix and costs would remain as originally planned. Note: Round your intermediate calculations and final answer to 2 decimal places. Raw material Direct labor-Production Direct labor-Assembly Overhead - Production Supervision Material handling Testing Waste treatment Depreciation Shipping Total production overhead Overhead - Assembly Total XL-D 0.00 0.00 XL-C 0.00 0.00 $ 0.00 $ 0.00