COTB MC Qu$.4-59($Static$)$ Assume a company produces and sells only two...

Assume a company produces and sells only two products $-14,000$ units of Product A and $6,000$ units of Product B$.$ Product A$\text{'}$s direct materlals and direct labor costs per unit are $$30$ and $$12,$ respectively. Product B$\text{'}$s direct materials and direct labor costs per unit are $$34$ and $$15,$ respectively. The company uses a plantwide overhead rate based on direct labor$-$hours and its direct labor wage rate is $$15$ per hour. It is considering implementing an activitybased costing $($ABC$)$ system that allocates all of its manufacturing overhead to three cost pools. The following additionat information is avaliable for the company as a whole and for Products A and $B$ :

$\backslash$table$[[,,$Estimated$],[$Activity Cost Pool,Activity Measure,Overhead Cost,Expected Activity$],[$Machining$,$Machine$-$hours,$$300,000,15,000$ MH$],[$Machine setups,Number of setups,$$150,000,200$ Setups$],[$Product design,Number of products,$$80,000,2$ Products$]]$

$\backslash$table$[[$Activity Measure,Product A$,$Product B$],[$Machine$-$hours,$9,000,6,000],[$Number of setups,$50,150],[$Number of products,$1,1]]$

Using the company's plantwide approach, the unit product cost for Product A is closest to: