D. Using activity based costing, what is the total product cost per unit for Model A. Model A radio requires 12 parts to construct and 20 machine hours of processing. nm 7 Problem 4 (16 Points) Aviatrix Avionics makes three types of radios for small aircraft-Model A, Model B, and Model C. The manufacturing operations are mechanized, and there is NO direct labor. ABC Aviatrix is deciding whether to use a single plant-wide rate or to use Activity Based Costing. If Aviatrix decides to use Activity Based Costing, they have identified three activities-assembly. materials management, and testing. Total costs for each activity and allocation base were estimated as follows: Estimated Total Quantity of Total Estimated Allocation Allocation Activities Cost per Activity Base Base Assembly $784,000 122,500 Machine hours LO Materials management +$132,000 88,000 Parts Testing $ 26,000 5,200 Units Direct materials costs pecunit for each modela as follows: Model A $22 Model B $31 Model C $38 A. If a single plant-wide rate were used, the allocation base would be machine hours. Using a single plant-wide rate, what is the pre-determined manufacturing overhead rate? (Round your calculation to the second decimal place.) B. Using the single plant-wide rate, what is the total product.cost per unit for Model A. Model A radio uses 20 machine hours of processing. C. Using activity based costing to allocate manufacturing overhead, what are the pre- determined overhead rates for each activity? DM-22