Upriver Parts manufactures two products, V-1 and V-2, at its River Plant Selected data for an average month for the two products follow Units produced Direct materials cost per unit Machine hours per unit Production runs per month V.1 1e,eee $ 2 1 80 V-2 1,000 $ 40 Production at the plant is automated and any labor cost is included in overhead. Data on manufacturing overhead at the plant follow Machine depreciation Setup labor Material handling Total $54,99 25,200 15,840 $95, 040 Exercise 9-39 (Algo) Activity-Based Costing (LO 9-3,5) Required: a. Compute the unit costs for the two products V-1 and V-2 using the current costing system at Upriver (using machine hours as the allocation basis). (Do not round intermediate calculations. Round your answers to 2 decimal places.) b. Compute the unit costs for the two products V-1 and V-2 using the proposed ABC system at Upriver (Do not round intermediate calculations. Round your answers to 2 decimal places.) Answer is complete but not entirely correct. Unit Cost V-1 V-2 Using current costing system Using proposed ABC system a 9.92 $ 7.50 $ b. 19.84 20.04