Basco Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow:

Basco BoardsShimano BoardsProduction costsDirect materials$26.00$40.00Direct labor$32.00$55.00Allocated overhead$16.00$22.00Total units produced and sold6,00010,000Total sales revenue$564,000$1,400,000

Basco allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $64,000 per quarter, to the two products equally.

Required

1. Compute the per-unit cost for each product.(Do not round intermediate calculations.Round your answers to 2 decimal places.)
2. Compute the profit for each product.