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 $16 and requires $7.00 in direct materials and $5.00 in direct labor. Each LF45 sells for $45 and requires $16.80 in direct materials and $13.60 in direct labor. The following table provides cost and activity information for manufacturing overhead for the two products. Manufacturing Number of Activities Overhead Activity Cost Pool Cost Driver Costs RF30 LF45 Total Packing Cartons $187,500 375,000 250,000 Setup Setup hours 412,500 10,000 27,500 Assembly Spot welds 624,000 Finishing Machine hours 370,000 130,000 20,000 625,000 37,500 260,000 390,000 80,000 100,000 Total manufacturing overhead costs $1,594,000 Units produced 504,500 217,900 Based on what Ford learned at the seminar, he has gathered the following information about customer support activities. Activity Cost Pool Order entry Cost Driver Selling Costs Driver Volume $200,000 40,000 175,000 5,000 Orders 5611 Customer support Sales calls Express shipping Support hours Sales calls Shipments Total selling costs 260,000 168,000 $803,000 2,000 7,000 Ford wants to apply his new profitability analysis techniques to Infrared Technologies, a company he believes is representative of Olson's average customer. Information about Infrared's account activity is as follows. RF30 purchases LF45 purchases 10,000 units 3,000 units Orders placed 110 Customer support 340 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 Total unit cost $ LF45 $