Bernie Company makes two products, wheels and pedals, and reports the following information:

	Direct Labor Hours Per Unit	Annual Production
Wheels	0.8	10,000 units
Pedals	0.4	40,000 units

Wheels require $12 per unit in direct material, and pedals require $8 per unit in direct material. The direct labor rate for both products is $12 per hour. Wheels require special processing that pedals do not require.

The activity-based costing system used by Bernie reflects the following cost pools identified by the company:

Activity Cost Pool	Est. Overhead Costs	Activity		Total
		Wheels	Pedals
Number of machine setups	$72,000	100	300	400
Machine hours/special processing	$200,000	5,000	0	5,000
General overhead (direct labor hours)	$816,000	8,000	16,000	24,000

Compute the activity rate for each activity cost pool. What is the unit cost of wheels, and what is the unit cost of pedals?