26.

Daba Company manufactures two products, Product F and Product G. The company expects to produce and sell 1,700 units of Product Fand 2,100 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: Expected Activity Activity Cost Pool Machine setups Purchase orders Order size Estimated Overhead Cost $ 16,560 $ 66,600 $35,280 Product F 144 setups 630 orders 1,310 hours Product G 96 setups 1,170 orders 1,210 hours Total 240 setups 1,800 orders 2,520 hours Required: Using the activity-based costing approach, determine the overhead cost per unit for each product. (Round your answers to 2 decimal places.) Product F Product G Overhead cost per unit