Consider the following data for two products of Vigano Manufacturing. (Round OH rate and cost per unit answers to 2 decimal places.) Number of units produced Direct labor cost (@$25 per DLH) Direct materials cost Product A 11,000 units 0.16 DLH per unit $2.00 per unit Product B 1,900 units 0.25 DLH per unit $2.70 per unit Overhead costs Activity Machine setup Parts handling Quality control inspections $ 83,680 53,000 64,470 $ 201,150 Product A Product B 4 setups 34 setups Activity Drivers Number of machine setups required for production Number of parts required Inspection hours required 4 parts/unit 14 part/unit 62 hours 245 hours 3. If ABC is used for assigning overhead costs to products, what is the cost per unit for Product A and for Product B? Machine setup 0 Materials handling 0 Quality control inspections Overhead Assigned Activity Driver Activity rate Total Overhead Cost Product A Machine setup Materials handling Quality control inspections $ 0 Product B Machine setup Materials handling Quality control inspections $ 0 Product A Product B Total manufacturing costs Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit 4. Determine the profit or loss per unit for each product assuming ABC costing. Product A Product B Market price Should this information influence company strategy? 4. Determine the profit or loss per unit for each product assuming ABC costing. Product A Product B Market price Should this information influence company strategy