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 $ 25 $ 38 Direct labor $ 32 $ 54 Allocated overhead $ 15 $ 18 Total units produced and sold 5,000 10,000 Total sales revenue $500,000 $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. (Round your answers to 2 decimal places.) b. Compute the profit for each product. Shimano Basco Boards Boards I_