Alpha company manufactures and sells two products: Product A and Product B. The following costs were incurred during the companys first year of operations:

Direct materials	product A $7	product B $6
Direct labor	$9	$7
Variable manufacturing overhead	$4	$7
Variable selling and administrative cost	$5	$3

Fixed manufacturing overhead	$320,000	$270,000
Fixed selling and administrative cost	$210,000	$150,000

During the year, the company produced 27,000 units of product A and sold 23,000 units and produced 18,000 units of product B and sold 17,000 units.

The selling price of product A and B is respectively: $72 and 67 per unit.

Required:

1.Compute the unit product cost of Product A and Product B.

2.Compute the profit per product (Product A and Product B).