Whitworth University produces mathematical and financial calculators and operates at capacity. Data related to the products are presented below: note: this question has 2 parts Annual production in units Direct materials cost Mathematical 25,000 $150,000 Financial 50,000 $300,000 Direct manufacturing labor cost Direct manufacturing labor-hours Machine hours Number of production runs Inspection hours $50,000 1,250 40,000 25 1,800 $100,000 2,550 70,000 1,200 Total manufacturing costs are below: Machining costs Setup costs Inspection costs Total $440,000 110,000 120,000 a. Choose a cost driver for each overhead cost pool and calculate the manufacturing overhead cost per unit for each product (5.0 points) OWU- NO DO NOT b. Assuming Whitworth is using the ABC costing method, compute the manufacturing cost per unit for 45 each type of calculator. (5.0 points)