Apply activity-based costing using the following information: Company produces 1,500 units of Product A and 300 units of Product B. There are only two factory overhead items: utilities of $30,000 and maintenance of $24,000. All overhead is applied to the products on the basis of 6,000 direct labor hours per year. The per unit cost of each product under the current cost system is:

		A		B
Direct materials		$ 5		$ 5
Direct labor	(3 hours)	15	(5 hours)	25
Overhead	(3 hours)	27	(5 hours)	45
Total		47		75

The company is considering implementation of an activity-based costing system. The controller believes machine hours may be a better cost driver for applying utility cost and machine setups should be used as a cost driver for maintenance. The following additional information was gathered:

Activity	Number for A	Number for B	Number Per Year
Machine Hours	3,000	7,000	10,000
Setups	275	125	400

Compute the total cost per unit for each of the two products under the proposed activity-based costing system.