Activity-Based Product Costing \begin{tabular}{lrrr} & \multicolumn{1}{c}{ Regular } & \multicolumn{1}{c}{ Deluxe } & \multicolumn{1}{c}{ Total } \\ \hline Units produced & 100,000 & 200,000 & - \\ Prime costs & $16,000,000 & $60,000,000 & $76,000,000 \\ Machine hours & 200,000 & 1,000,000 & 1,200,000 \\ Engineering hours & 800 & 7,200 & 8,000 \\ Receiving orders & 800 & 2,400 & 3,200 \\ Inspection hours & 1,600 & 3,200 & 4,800 \end{tabular} Overhead costs: Machining Engineering Receiving Inspecting products $24,000,000 8,000,000 2,240,000 1,440,000 2. Calculate the unit costs using activity rates. Round your answers to the nearest cent. Calculate the overhead cost per unit. Round your answers to the nearest cent