Now, managers are considering about activity-based costing system, and have gathered the following information about the expected manufacturing over- head costs for next year. Assume annual product and sales volume remains the same for future years.

Table 3: Information for Activity-based Costing System

Activity Centers and Cost drivers	Costs	Units of the Product A	Cost Driver Product 650
Center 1 (number of rooms)	$900,000	300,000	1,200,000
Center 2 (number of shipments)	$800,000	4,800	15,200
Center 3 (number of inspections)	$1,200,000	21,000	59,000
Center 4 (number of orders)	$800,000	110,000	50,000
Center 5 (number of hours)	$100,000	16,000	176,000
Center 6 (number of set-ups)	$1,000,000	4,000	6,000

Product A Product B
Direct labor I hours	3.5	1.5
Direct labor I cost / hour	$20	$20
Direct labor II hours	4	8
Direct labor II cost / hour	$30	$30

(1) Assign the per unit and total overhead costs to each product, based on activity-based costing system.

(2) Calculate the per unit and total manufacturing costs for each product based on activity-based costing system.