Computing ABC Product Costs [LO1 - CC2; LO2 - CC3, 6, 7] Klumper Corporation is a diversified manufacturer of industrial goods. The company's ABC system has the following six activity cost pools and activity rates: Activity Cost Pool Labour related Machine related Machine setups Production orders Shipments General factory Cost and activity data have been supplied for the following products: Activity Rates $ 18.00 per direct labour-hour 18.00 per machine-hour 50.00 per setup 120.00 per order 18.00 per shipment 38.00 per direct labour-hour Direct materials cost per unit Direct labour cost per unit Number of units produced per year Direct labour-hours Machine-hours Machine setups Production orders Shipments Required: Compute the unit product cost of each of the products listed above. K425 160 200 3 3 3 K425 M67 $126.00 $212.00 $11.50 $7.20 400 4,000 Total Expected Activity M67 1,000 3,000 6 6 20