B. The controller recently completed an executive education course describing the two-stage allocation procedure. Assume that the first stage allocates costs to departments and the second stage allocates costs to products. The controller believes that the costs will be more accurate if machinehou rs are used to allocate Production Department costs and direct laborhours are used to allocate Assembly Department costs. What per unit product costs will be reported for the two products if the twostage allocation process is used? Use the tab "Requirement B\" in the Excel template to answer this question. Set up a chart similar to Exhibit 9.9 in the textbook {see page 359} to show your answer. Do not round intermediate calculations. which means you need to use cell referencing for calculations