VG Company has identified the following cost pools and costdrivers: CostPools ActivityCosts Cost Drivers Machinesetup 360,000 6,000 setup hours Materialshandling 100,000 50,000 pounds of material Electricpower 40,000 80,000 kilowatt-hours The following information pertains to the production of V203 andG179 Item V203 G179 Number of Units produced 5,000 15,000 Direct materialscost 25,000 33,000 Direct Laborcost 14,000 16,000 Number of setuphours 120 150 Pounds of materialused 5,000 10,000 Kilowatt-hours 2,000 3,000 Determine the unit cost for each of the two products usingactivity-based costing.