Blevins Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Blevins allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $54,000 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. Note: Round your answers to 2 decimal places. b. Compute the profit for each product