Activity Budgeted Cost Activity Driver Machine setup $ 20,000 (20 machine setups) Parts handling 16,000 (16,000 parts) Quality inspections 24,000 (100 inspections) Total budgeted overhead $ 60,000 Unit Information Product A Product B Units produced 2,000 units 400 units Direct materials cost $ 30 per unit $ 40 per unit Direct labor cost $ 50 per unit $ 60 per unit Direct labor hours 2 per unit 2.50 per unitUsing a plantwide overhead rate based on 5,000 direct labor hours, compute the total product cost per unit for each product. Per Unit Direct Materials Direct Labor Overhead Product Cost per Unit Product A Product B