Zeus Industries manufactures two types of electrical power units, custom and standard, which involve four factory overhead activitiesproduction setup, procurement, quality control, and materials management. An activity analysis of the overhead revealed the following estimated activity costs and activity bases for these activities: Activity Actlvlty Cost Activity Base Production setup $ 75,000 Number of setups Procurement 110,000 Number of purchase orders (P0) Quality control 160,000 Number of inspections Materials management 72,000 Number of components Total $417,000 The activity-base usage quantities for each product are as follows: Setups Purchase Inspections Components Unlt Volume Orders Custom 400 900 1,800 250 1,000 Standard 200 100 200 150 1,000 Total 600 1,000 2,000 400 2,000 a. Determine an activity rate for each activity. Activity Rates Production Setup Promnement Quality CDI'III'BI Materials Management 1.....- E I: E E b. Assign activity costs to each product and determine the unit activity cost, using the activity rates from part (a). Round unit costs to the nearest cent. Custom Standard 15 15 5mm\" I: I: mam\" I: I: Total $ $ $ 15 \"m\" I: I: c. Assume that each product required one direct labor hour per unit. Determine the per-unit cost if factory overhead is allocated on the basis of direct labor hours. Round your answer to the nearest cent. E per unit