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 Cel manufacturing 2,380 min. 7.140 min $ 57,120 Engineering 170 hrs 18,260 Testing 264 hrs. 27,302 Total $102,682 SO hes 110 hrs. Required: per unit 1. Calculate the ABC product cost for Models A and B. If required, round your answers to the nearest cent. Product Cost Per Unit Model A per unit 2a. Calculate the value-stream average product cost. If required, round your answer to the nearest cent. 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 Model