Benton Corporation manufactures computer microphones, which come in two models: Standard and Premium. Data for a representative quarter for the two models follow:

	Standard	Premium
Units produced	17,600	4,400
Production runs per quarter	50	25
Direct materials cost per unit	$ 30	$ 64
Direct labor cost per unit	50	75

Manufacturing overhead in the plant has three main functions: supervision, setup labor, and incoming material inspection. Data on manufacturing overhead for a representative quarter follow:

Supervision	$ 363,000
Setup labor	422,400
Incoming inspection	303,600
Total overhead	$ 1,089,000

Required:

A. Compute the unit costs for the two products, Standard and Premium, using the current costing system at Benton (using direct labor costs as the allocation basis for overhead).

B. Compute the unit costs for the two products, Standard and Premium, using the proposed ABC system at Benton.

Note: For all requirements, do not round intermediate calculations. Round your answers to 2 decimal places.