Basco 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 $ $26\mathrm{.}00$ $ $40\mathrm{.}00$

Direct labor $ $32\mathrm{.}00$ $ $55\mathrm{.}00$

Allocated overhead $ $16\mathrm{.}00$ $ $22\mathrm{.}00$

Total units produced and sold $6,00010,000$

Total 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

Note: Round your final answers to $2$ decimal places. However, do NOT round intermediate calculations $($i$.$e$.,$ if an intermediate calculation is used from part a in part b$,$ do not round that calculation used in part b$).$

Compute the per$-$unit cost for each product.

Compute the profit for each product. q$5$