consider the following data for two products of vigano manufacturing. activity budgeted cost activity driver machine setup $ 22,000 (20 machine setups) parts handling 17,600 (16,000 parts) quality inspections 26,400 (100 inspections) total budgeted overhead $ 66,000 unit information product a product b units produced 2,200 units 440 units direct materials cost $ 32 per unit $ 42 per unit direct labor cost $ 52 per unit $ 62 per unit direct labor hours 2 per unit 2.50 per unit 1. using a plantwide overhead rate based on 5,500 direct labor hours, compute the total product cost per unit for each product. 2. 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. actual activity usage product a product b setups 8 setups 12 setups parts 10,000 parts 6,000 parts inspections 40 inspections 60 inspections