ActivityBudgeted CostActivity DriverMachine setup$ $29,000(20$ machine setups$)$Parts handling$23,200(16,000$ parts$)$Quality inspections$34,800(100$ inspections$)$Total budgeted overhead$ $87,000$

Unit InformationProduct AProduct BUnits produced$2,900$units$580$unitsDirect materials cost$ $39$per unit$ $49$per unitDirect labor cost$ $59$per unit$ $69$per unitDirect labor hours$2$per unit$2\mathrm{.}50$per unit

Using a plantwide overhead rate based on $7,250$ direct labor hours, compute the total product cost per unit for each product.

Consider the following additional information about these two products. If activity$-$based costing is used to allocate overhead cost,

$($a$)$ compute overhead activity rates,$($b$)$ allocate overhead cost to Product A and Product B and compute overhead cost per unit for each, and$($c$)$ compute product cost per unit for each.

Actual Activity UsageProduct AProduct BSetups$8$setups$12$setupsParts$10,000$parts$6,000$partsInspections$40$inspections$60$inspections