COMPLETE THE FOLLOWING PROBLEMS. SHOW YOUR WORK. 35. The Sally Nelson Manufacturing Company makes many different products. The following information pertains to one of the company's many products and its estimated manufacturing overhead costs and activities for the year. Information for Product A: 2,500 $ 2.10 $ 2.40 Units Produced Direct material cost per unit Direct labor cost per unit Direct labor hours Production machine setups Engineering changes 400 Estimated manufacturing overhead costs for the factory: Setup costs $ 71,250 Engineering cost 106,400 Other manufacturing overhead cost 63,300 Total manufacturing overhead cost $240,950 Estimated activities for the factory: Number of set-ups Number of engineering changes Total annual direct labor hours 750 400 15,000 REQUIRED: A. Calculate the company's manufacturing overhead allocation rates assuming the company uses activity-based costing. (Assume that "other" manufacturing overhead costs are allocated based on direct labor hours.) B. Calculate the total cost for product A using activity-based costing for the overhead allocation