Dept. A Dept. B Engineering and PC Marketing and CS Production and cost data Standrad Designer wear Production and sales units $19200024000$ Selling price $($per unit$)$ $$15$ $$50$ Materials $($ per unit$)1\mathrm{.}78$ Labor $($per unit$)4\mathrm{.}314\mathrm{.}2$ Manufacturing overheads $745200$ Number of machine set$-$ups $424$ Marketing overheads $1296000$ Use single$-$rate; direct method to allocate engineering and marketing overheads Engineering overheads include machine setting $($$$460,800)$ and inspection $($$$284,400)$ activities. Marketing involves channel $($$$496,000)$ and branding $($$$800,000)$ activities. The inspection and channel costs are driven by the number of units produced & sold. Computing product costs and profits under conventional and ABC approaches