Carlson Chemical Produces a Number of Chemical Products,two of Which

Carlson Chemical produces a number of chemical products,two of which are Product A and Product B.The controller and environmental manager have identified the following environmental activities and costs associated with the two products:
$\begin{array}{lr}&\text { Product A }&\text { Product B }\\\text { Kilograms produced } & 1,000,000 & 2,500,000 \\\text { Packaging materials (kilograms) } & 300,000 & 150,000 \\\text { Energy usage (kilowatt hours) } & 100,000 & 50,000 \\\text { Toxic releases (kilograms into air) } & 250,000 & 50,000 \\\text { Pollution control (machine hours) } & 40,000 & 10,000\\\\\text { Costs of activities: }\\\text { Using packaging materials } & \$ 450,000 \\\text { Using energy } & 120,000 \\\text { Releasing toxins (fines) } & 60,000 \\\text { Operating pollution control equipment } & 140,000\end{array}$
a.Calculate the environmental cost per kilogram for each product.
b.Which of the two appears to cause the most degradation to the environment?