Tilly Company manufactures two products, Product A and Product B. The company estimated it would incur $140,990 in manufacturing overhead and produce 500 units of Product A and 1400 units of Product B. Product A requires two hours of direct labor time, and Product B requires two hours. Product A costs $50 for materials and $21 for direct labor. Product B costs $30 for materials and $12 for direct labor. Activity Cost Driver Cost Machine Setups Number of Setups $20,800 Purchase Orders Number of Purchase Orders $83,000Loading, Shipping, and Handling Number of Shipments $37,190 $140,990 Cost Driver Allocation Measures: Cost DriverProduct AProduct BNumber of Setup110140Number of Purchase Order9201310Number of Shipments2951500 Compute the unit product cost of each product using the Activity Based Costing (ABC) method