Blevins 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 Direct labor Allocated overhead $ 25 $ 38 $ 32 $ 54 Total units produced and sold $ 15 5,000 $ 18 10,000 $ 500,000 Total sales revenue $ 1,400,000 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. a. Cost per unit b. Profit Shimano Basco Boards Boards