Blue Devil Corp. manufactures two products, Product A and Product B. The company expects to produce and sell 1,600 units of Product A and 3,000 units of Product B during the current year. Data relating to the company's three activity cost pools are given below for the current year: Total Activity Activity Cost Pools Total Cost Product A Product B Total Machine setups $ 14,960 130 setups 90 setups 220 setups Purchase orders $ 63,360 650 orders 1,110 orders 1,760 orders Order size $ 32,240 1,280 hours 1,200 hours 2,480 hours Required: Using the ABC costing approach, determine the overhead cost per unit for Product A and Product B respectively.