Value-Stream Average Costing, ABC Costs as Benchmarks A value stream has three activities and two products. The units produced and shipped per week are 50 of the deluxe model (Model A) and 150 of the basic model (Model B). The resource consumption patterns are shown as follows: Costs of Value- Model A Model B Stream Activities Cell manufacturing 2,445 min. 7,335 min. $ 58,680 Engineering 60 hrs. 252 hrs. 26,208 Testing 100 hrs. 280 hrs. 29,640 Total $114,528 Required: 1. Calculate the ABC product cost for Models A and B. If required, round your answers to the nearest cent. Model A Model B Product Cost Per Unit per unit per unit 2a. Calculate the value-stream average product cost. If required, round your answer to the nearest cent. X per unit 2b. Assuming reasonable stability in the consumption patterns of the products and product mix, assess how well the products are grouped based on similarity