Adams Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Basco Boards Shimano Boards Production costs Direct materials Direct labor Allocated overhead Total units produced and sold Total sales revenue $ 24.10 $ 36.20 $ 30.10 $15.05 4,100 $ 51.20 $ 346,450 $ 18.20 8,100 $ 980,100 Adams allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $54,500 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. Note: Do not round intermediate calculations. Round your answers to 2 decimal places. b. Compute the profit for each product.