ABC Manufacturing Company produces two types of products, Product A and Product B. The manufacturing process involves several activities, and the company has identified the following information for each activity:1. Setup Activity: Total Setup Costs: $60,000 Number of Setup Hours: 300 hours Setup Hours per Batch: 2 hours2. Machining Activity: Total Machining Costs: $150,000 Machine Hours: 2,000 hours Machine Hours per Unit: 1 hour3. Inspection Activity: Total Inspection Costs: $40,000 Number of Inspections: 400 inspections Inspections per Unit: 2 inspectionsThe company produced 200 batches of Product A and 300 units of Product B during the period.a. Using Activity-Based Costing (ABC), calculate the cost per batch for Product A and the cost per unit for Product B.