Using the data above for products A and B, calculate the costs using activity-based costing. Allocate the costs of testing, computing, and development based on the rates of activity consumed by each product’s development process. If required, in your computations, round per unit costs to the nearest cent. Round your final answers to the nearest dollar.

Cost Activity Base
Testing Hours of testing
Computing cost Units of computing power
Developer cost Development hours
Product A Product B
Testing cost $ Testing cost $
Computing cost $ Computing cost $
Developer cost $ Developer cost $
Total cost $ Total cost