1. (10 points) Darter Company manufacturers two products, Product F and Product G. The company expects to produce and sell 2,600 units of Product F and 6,000 units of Product G during the current year. The company uses activity-based costing to compute unit product costs for external reports. Data relating to the company's three activity cost pools are given below for the current year: Estimated Activity Activity Cost Pool Estimated Overhead Costs Product F Product G Total Machine setups $104,000 80 180 260 Purchase orders $88,440 810 1,200 2,010 General factory $65,340 2,340 3,600 5,940 Using the activity-based costing approach, determine the overhead cost per unit for each product.