$\backslash$table$[[$Activity$,\backslash$table$[[$Budgeted$],[$Cost$]],$Activity Driver$],[$Machine setup, machine setups$),],[$Parts handling, parts$),],[$Quality inspections, inspections$),],[$Total budgeted overhead,$$36,000,]]$

$\backslash$table$[[$Unit Information,Product A$,$Product B$],[$Units produced,$1,200$ units,$240$ units$],[$Direct materials cost,$$22$ per unit,$$32$ per unit$],[$Direct labor cost,$$42$ per unit,$$52$ per unit$],[$Direct labor hours,p per unit,$2\mathrm{.}50$ per unit$]]$

Using a plantwide overhead rate based on $3,000$ direct labor hours, compute the total product cost per unit for each product.

Consider the following additional information about these two products. If activity$-$based costing is used to allocate overhead cost, $($a$)$ compute overhead activity rates, $($b$)$ allocate overhead cost to Product A and Product B and compute overhead cost per unit for each, and $($c$)$ compute product cost per unit for each.

$\backslash$table$[[$Actual Activity Usage,Product A$,$Product B$],[$Setups$,8$ setups,$12$ setups$],[$Parts$,10,000$ parts,$6,000$ parts$],[$Inspections$,40$ inspections,$60$ inspections$]]$