After attending a seminar on measuring customer profitability, Mason Ford decided to examine Olson Optics customers to determine if the company truly knew how profitable its customers were. Olson Optics already uses an activity-based costing system to determine the product cost of its two products: RF30 and LF45. Each RF30 sells for $17 and requires $7.60 in direct materials and $6.00 in direct labor. Each LF45 sells for $60 and requires $16.00 in direct materials and $13.00 in direct labor. The following table provides cost and activity information for manufacturing overhead for the two products. Number of Activities Activity Cost Pool Cost Driver Manufacturing Overhead Costs RF30 LF45 Total Packing Cartons $250,000 375,000 250,000 625,000 Setup Setup hours 412,500 10,000 27,500 37,500 Assembly Spot welds 702,000 130,000 260,000 390,000 Finishing Machine hours 350,000 20,000 80,000 100,000 Total manufacturing overhead costs $1,714,500 Units produced 564,000 230,100 Based on what Ford learned at the seminar, he has gathered the following information about customer support activities. Activity Cost Pool Cost Driver Selling Costs Driver Volume Order entry Orders $200,000 40,000 Customer support Support hours 170,000 5,000 Sales calls Sales calls 240,000 2,000 Express shipping Shipments 140,000 7,000 Total selling costs $750,000 Ford wants to apply his new profitability analysis techniques to Infrared Technologies, a company he believes is representative of Olsons average customer. Information about Infrareds account activity is as follows. RF30 purchases 10,000 units LF45 purchases 3,000 units Orders placed 100 Customer support 360 hours Sales calls 22 Express shipments 90 (a) Calculate the activity-based product cost for RF30 and LF45. (Round answers to 2 decimal places, e.g. 15.25.) RF30 LF45 Total unit cost $enter a dollar amount rounded to 2 decimal places $enter a dollar amount rounded to 2 decimal places