ABC Manufacturing produces two products: Product A and Product B. Using activity-based costing, allocate the following costs to each product based on the given cost drivers:

• Setup costs: $20,000, allocated based on the number of setups (Product A: 10 setups, Product B: 15 setups)
• Machine maintenance costs: $30,000, allocated based on machine hours (Product A: 1,000 hours, Product B: 1,500 hours)
• Quality inspection costs: $10,000, allocated based on the number of inspections (Product A: 200 inspections, Product B: 300 inspections)

Calculate the total cost per unit for each product. Discuss the implications of using ABC for product costing compared to traditional costing methods.