$2.$ Calculate the overhead cost per unit for each product by using ABC. Round rate to four decimal places. Round cost per unit to nearest cent.

Activity rates:

Setup costs:

Number of production runs:

Cost per setup run:

Inspection costs:

Number of inspection hours:

Cost per inspection hour:

Machining costs:

Number of machining hours:

Cost per machining hour:

Maintenance costs:

Number of maintenance hours:

Cost per maintenance hour:

Overhead cost allocation:

Product A

Setup:

Inspection:

Machining:

Maintenance:

Total cost:

Per unit cost:

Product B

Setup:

Inspection:

Machining:

Maintenance:

Total cost:

Per unit cost: