1. Consider the costing system for Grange Boats. It produces two products the C-20 (a 20-foot sailboat) and the C-27 (a 27-foot sailboat). Total 80 6,000 10,000 Product Costs for January Year 2-Grange Boats C-27 C-20 Units produced 20 60 Direct labor-hours 4,000 Costs: Direct materials $80,000 $120,000 Direct labor 140,000 160,000 Manufacturing overhead Total $ 200,000 300,000 360.000 $860.000 Required: a) Calculate unit cost of C-27 and C-20 by using two different cost drivers. (10 points)