3. Frase Corp is manufacturing marbles in two types TYPE1 and TYPE2. These two product and the company has the following cost structure. The company is using Activity Based Costing method. Overhead Activities Cost driver Activity Cost $180.000 $ 50.000 $20.000 Machine Setup Materials Handling Generating electric power for production 1500 12500 setup hours pounds of mat. Hand. kilowatt hours 20000 TYPE1 TYPE2 Number of units produced 10.000 20.000 $20.000 $ 12.000 Direct materials cost Direet labor cost Number of setup hours Pounds of materials used Kilowatt-hours used $ 25.000 S 20.000 120 100 500 1500 2000 1000 What is the total cost for TYPET and TYPE2 (10 points) b. What is the cost per unit for TYPET and TYPE:2 (10 points)