Computing product cost per unit using plantwide method and ABC LO P1, P2

Consider the following data for two products of Vigano Manufacturing.

Activity	Budgeted Cost (Activity Driver)
Machine setup	$ 121,000	(22 machine setups)
Parts handling	48,000	(16,000 parts)
Quality inspections	80,000	(250 inspections)
Total budgeted overhead	$ 249,000

Unit Information	Product A		Product B
Units produced	1,000	units	200	units
Direct materials cost	$ 20	per unit	$ 30	per unit
Direct labor cost	$ 40	per unit	$ 50	per unit
Direct labor hours	2	DLH per unit	2.5	DLH per unit

1. Using a plantwide overhead rate based on 2,500 direct labor hours, compute the total product cost per unit for each product. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

Per Unit

Direct Materials

D