Computing indirect manufacturing costs per unit Darby Corp. Considering the use of activity-based costing. The following information is provided for the production of two product lines: Darby plans to produce 375 units of Product A and 250 units of Product B. Compute the ABC indirect manufacturing cost per unit for each product. Cost Allocation Base Activity Setup Machine maintenance Total indirect manufacturing costs $ 105,000 Number of setups 60,000 Number of machine hours $ 165,000 Product A Product B Total 7,000 5,000 Direct labor hours Number of setups Number of machine hours 12,000 200 30 170 1,600 2,400 4,000