Information about a company's two products is found below.

	Direct Labor-Hours per Unit	Annual Production
Product A	0.80	14,000 units
Product B	0.40	44,000 units

Additional information about the company follows:

a. Direct materials per unit is $22 for Product A and $19 for Product B.

b. The direct labor wage rate is $19 per hour.

c. Product A requires a special process that is not required for Product B.

d. The following activity cost pools are used by the company's ABC system.

Saved Information about a company's two products is found below. Direct Labor- Hours per Unit 0.80 0.40 Product A Product B Annual Production 14,000 units 44,000 units Additional information about the company follows: a. Direct materials per unit is $22 for Product A and $19 for Product B. b. The direct labor wage rate is $19 per hour. c. Product A requires a special process that is not required for Product B. d. The following activity cost pools are used by the company's ABC system. Activity Cost Pool (and Activity Measure) Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost $ 32,760 $ 76,000 $ 489,600 Expected Activity Product A Product B Total 130 104 234 3,800 0 3,800 11,200 17,600 28,800 Required: 1. For each activity cost pool, calculate the activity rate. 2. Using ABC costing, determine the total cost per unit of Product A and Product B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each activity cost pool, calculate the activity rate. Activity Cost Pool Activity Rate Machine setups per setup Special process General factory per DLH per MH Required Required 2 > Product A Product B Per Unit 0.80 0.40 Annual Production 14,000 units 44,000 units Additional information about the company follows: a. Direct materials per unit is $22 for Product A and $19 for Product B. b. The direct labor wage rate is $19 per hour. c. Product A requires a special process that is not required for Product B. d. The following activity cost pools are used by the company's ABC system. Expected Activity Activity Cost Pool (and Activity Measure) Machine setups (number of setups) Special process (machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost $ 32,760 $ 76,000 $ 489,600 Product Product B 130 104 3,800 0 11,200 17,600 Total 234 3,800 28,800 Required: 1. For each activity cost pool, calculate the activity rate, 2. Using ABC costing, determine the total cost per unit of Product A and Product B. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using ABC costing, determine the total cost per unit of Product A and Product B. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Product A Product B $ 22.00 $ 19.00 Direct materials Direct labor Manufacturing overhead Unit product cost $ 22.00 $ 19.00