Vectra Enterprises produces produces 3 types of vacuum cleaner: Basic, Premium and Super. It operates at capacity. Data related to the three products are as follows: Total manufacturing overhead costs are as follows:Machining costs (incl. depreciation): $114,000Setup costs: $32,000Inspection costs: $10,950a) Choose a driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each productb) Compute the manufacturing cost per unit for each product

1. Vectra Enterprises produces produces 3 types of vacuum cleaner: Basic, Premium and Super. It operates at capacity. Data related to the three products are as follows: Emit: Premium Stmer Annual production in units 250 160 120 Direct material costs($) 45 000 30 000 22 000 Direct manufacturing labor costs ($) 18 000 14 000 10 000 Direct manufacturing labor-hours($) ED 700 500 Machine hours 250 180 140 Number of production batches 10 10 12 Inspection hours 25 24 24 Total manufacturing overhead costs are as follows: Machining costs (incl. depreciation): $114,000 Setup costs: $32,000 Inspection costs: $10,950 a) Choose a driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product