Alpha Technology produces two products: a high end laptop under the label Excellent Laptops and an inexpensivedesktop under the label Outstanding Computers. The two products use two overhead activities, with the following costs:

Setting up equipment

$3,000

Machining

$15,000

The controller has collected the expected annual prime costs for each product, the machine hours, the setup hours, and theexpected production.

Excellent Laptops

Outstanding Computers

Direct Labor

$25,000

$10,000

Direct Materials

$20,000

$5,000

Expected Production in Units

3,000

3,000

Machine Hours

850

2,000

Setup Hours

80

75

Calculate the overhead cost per unit for each of Outstanding Computer's computer using overhead rates based on machine hours and setup hours.(Note: Round answer to two decimal places.)