Digital Storage Concept Inc. is considering a change to activity-based product costing. The company produces two products, cell phones and tablet PCs, in a single production department. The production department is estimated to require 3,830 direct labor hours (dlh). The total indirect labor is budgeted to be $344,700. Time records from indirect labor employees revealed that they spent 20% of their time setting up production runs and 80% of their time supporting actual production. The following information about cell phones and tablet PCs was determined from the corporate records: Number of Setups Direct Labor Hours Units Cell phones 550 2,055 91,480 Tablet PCs 1,230 1,775 82,690 Total 1,780 3,830 174,170 Required: Complete the Activity Tables for cell phones and tablets: a. Determine the indirect labor cost per unit allocated to cell phones and tablet PCs under a single plantwide factory overhead rate system using the direct labor hours as the allocation base. If required, round all per-unit answers to the nearest cent. Complete the Activity Tables for cell phones and tablets: b. Determine the budgeted activity costs and activity rates for the indirect labor under activity-based costing. Assume two activitiesone for setup and the other for production support.* c. Determine the activity cost per unit for indirect labor allocated to each product under activity-based costing.* d. Why are the per-unit allocated costs in (a) different from the per-unit activity cost assigned to the products in (c)? * If required, round all per-unit answers to the nearest cent and other answers to the nearest dollar.