Baird Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Basco Boards Shimano Boards Production costs Direct materials Direct labor Allocated overhead Total units produced and sold Total sales revenue $ 24.20 $ 36.40 $ 30.20 $ 51.40 $ 15.10 4,200 $ 357,000 $ 18.40 8,200 $ 1,000,400 Baird allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $55,000 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. Note: Do not round intermediate calculations. Round your answers to 2 decimal places. b. Compute the profit for each product.