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 Machine Setup Materials Handling Generating electric power for production Activity Cost $180.000 $ 50.000 $20.000 Cost driver 1500 12500 20000 setup hours pounds of mat. Hand. kilowatt hours TYPE1 10.000 TYPE2 20.000 Number of units produced Direct materials cost Direct labor cost Number of setup hours Pounds of materials used Kilowatt-hours used $20.000 $ 12.000 100 500 1000 $ 25.000 $ 20.000 120 1500 2000 a. What is the total cost for TYPE1 and TYPE2 (10 points) b. WHat is the cost per unit for TYPE1 and TYPE2 (10 points)