A company has two products: standard and deluxe. The company expects to produce 36,375 standard units and 62,240 deluxe units. It uses activity-based costing and has prepared the following analysis showing budgeted cost and cost driver activity for each of its three activity cost pools.

Budgeted Activity of Cost Driver

Activity Cost Pool

Budgeted Cost

Standard

Deluxe

Activity 1

$

93,000

2,500

5,250

Activity 2

$

92,000

4,500

5,500

Activity 3

$

87,000

3,000

2,800

What is the overhead cost per unit for the standard units? What is the overhead cost per unit for the deluxe units? (Round activity rate and cost per unit answers to 2 decimal places.)

activity	expected costs	expected activity driver	activity rate
1	93,000
2	92,000
3	87,000

standard
activity	activity driver	activity rate	allocated costs
1
2
3