23. (5 points) Spectrum Corp. makes two products: C and D. The following data have been summarized Product C S 600 300 Product D Direct materials cost per unit Direct labor cost per unit Indirect manufacturing cost per unit Indirect manufacturing cost information includes the following: 2,400 Predetermined Overhead Allocation Rate Activity Setup Machine maintenance S 10 per MHr The company plans to manufacture 250 units of each product. Calculate the product cost per unit for roducts C and D using activity-based costing. Product C 35 setups 1,500 MHr Product ID 76 setups 3,700 MHr $1,500 per setup