1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. Overhead costs Direct labor hours Overhead Assigned Product A Product B Total manufacturing cost per unit: Direct material cost per unit Direct labor cost per unit Overhead cost per unit Total manufacturing cost $ 209,944 $ 2,282 92.00 per direct labor hour Activity Driver Plantwide OH rate Total Overhead Cost Units Produced 1,840 $ 92.00 $ 169,280 OH Cost per unit 11,500 $ 14.72 442 $ 92.00 $ 40,664 1,700 $ 23.92 Product A Product B $ 1.60 $ 2.50 26.00 26.00 14.72 23.92 $ 42.32 $ 52.42 2. If the market price for Product A is $25.6 and the market price for Product B is $59, determine the profit or loss per unit for each product. Market price Manufacturing cost per unit Profit(loss) per unit Product A $ $ 25.60 $ (42.32) (17.72) $ Product B 59.00 (52.42) 6.58 3. Consider the following additional information about these two product lines. If ABC is used for assigning overhead costs to products, what is the cost per unit for Product A and for Product B? Number of setups required for production Number of parts required Inspection hours required Product A Product B 9 setups 20 setups 10 part/unit 7 part/unit 52 hours 240 hours