Using the data below

Allocate the costs to find the factory overhead cost per unit for the following products using activity-based costing

1. Hammer Head Hammers

2. Hammer Pants Hammers

3. Please Hammer Don't Hurt 'em Mini Hammers

Total Factory Overhead is divided into five activities as follows Activity Set-up/Handling$2,500,000 Metal Fabrication $4,100,000 Plastic Fabrication $1,856,000 Assembly Finishing Activity Cos Activity Base Process Transfers Pounds Processed Set-ups Labor Hours Machine Hours Total Usage 1,500 process transfers 500,000 pounds processed 800 set-ups 144,000 labor hours 1,800 machine hours $2,700,000 $1,792,800 Activity Set-up/Handling Metal Fabrication Plastic Fabrication Assembly Finishing Hammer Head Hammer Pa 480 Transfers 230,000 lbs 260 Set-ups 47,840 labor hrs 83,361 labor hrs 250 machine hrs 1400 machine hrs nts PH Don't Hurt'em Mini 93 Transfers 69,934 lbs 123 Set-ups 12,799 labor hrs 150 machine hrs 927 Transfers 200,066 lbs 417 Set-ups Estimated Units Of Total Production 160,000 units 160,000 units 160,000 units