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: V-1 10,000 2.00 V-2 1,000 $ Units produced Direct materials cost per unit Machine hours per unit Production runs per month 80 Production at the plant is automated and any labor cost is included in overhead. Data on manufacturing overhead at the plant follows. $ Machine depreciation Setup labor Material handling Total 36,000 18,000 14,400 68,400 $ Use the activity based costing method to determine the unit costs for each product. Direct materials Direct labor - included in overhead Applied overhead Machine depreciation Setup labor Materials handling Total overhead costs Total costs Number of Units Unit Cost