using the activity rates, what would be the unit product cost for EX300 and TX500?

Precision Manufacturing Incorporated (PMI) makes two types of industrial component parts--the EX300 and the TX500. It annually produces 64,000 units of EX300 and 12,900 units of TX500. The company's conventional cost system allocates manufacturing overhead to products using a plantwide overhead rate and direct labor dollars as the allocation base. Additional information relating to the company's two product lines is shown below: EX300 Direct materials TX580 Total $ 370, 325 $ 166,550 $ 536,875 Direct labor $ 124,800 $ 44,500 $ 168,500 The company is considering implementing an activity-based costing system that distributes all of its manufacturing overhead to four activities as shown below: Manufacturing Activity Activity Cost Pool (and Activity Measure) Overhead EX300 TX500 Total Machining (nachine-hours) $ 237,750 94,000 64,500 158,500 191,400 Setups (setup hours) 340 435 89,830 Product-level (number of products) 1 2 70,270 General factory (direct labor dollars) $ 124,000 $ 44,500 $ 168,500 $ 589,750 Total manufacturing overhead cost 95 1