19. A firm has two different products: A and B. The firm's two major overhead costs are indirect personnel wages and equipment depreciation. Product A is responsible for 60% of indirect wages and personnel overhead, while product B is responsible for 40% of those costs. Product A is responsible for 80% of equipment depreciation costs, while product B is responsible for 20%. Indirect personnel wages cost the firm $100,000 per year, while depreciation costs are $200,000 per year. The firm intends to produce and sell 2,500 units of product B for $200 per unit and it has direct material costs of $35 and direct labor costs of $25. What are the per-unit gross profit margins on product B under an activity-based cost system