A value stream has three activities and two products. The units produced and shipped per week are 50 of the deluxe model (Model A) and 150 of the basic model (Model B). The resource consumption patterns are shown as follows: Costs of Value- Stream Activities Model A Model B Cell manufacturing 2,370 min. 7,110 min. $ 75,840 Engineering 65 hrs. 273 hrs. 27,716 Testing 105 hrs. 273 hrs. 26,838 Total $ 130,394 Required: 1. Calculate the ABC product cost for Models A and B. If required, round your answers to the nearest cent. Product Cost Per Unit Model A Model B $ per unit per unit 2a. Calculate the value-stream average product cost. If required, round your answer to the nearest cent. per unit 2b. Assuming reasonable stability in the consumption patterns of the products and product mix, assess how well the products are grouped based on similarity