akara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation system, product A has been assigned overhead of $31.58 per unit, while product B has been assigned $8.69 per unit. Management feels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information:

Cost pools Activity Costs Cost Drivers Activity Driver Consumption

Machine setup. $198,000 Setup hours 2,000

Materials handling 168,000 Pounds of materials 21,000

Electric power. 40,000 Kilowatt-hours 40,000

The following cost information pertains to the production of A and B, just two of Hakara's many products:

A. B

Number of units produced 4,000 20,000

Direct materials cost $31,000 $33,000

Direct labor cost $33,000 $33,000

Number of setup hours 200 200

Pounds of materials used 1,000 2,000

Kilowatt-hours 4,000 4,000

Required:

1. Use activity-based costing to determine a unit cost for each product.(Round your final answers to 2 decimal places.)