Cabat company is considering using an activity-based costing system to compute unit product costs for external financial reports instead of its traditional system based on direct labor-hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below:

Activity Cost Pools	Estimated Overhead Costs	Product C	Product D	Total
Machine setups	$12,190	110	120	230
Purchase orders	75,240	820	1160	1980
General factory	90,480	4560	2400	6960
Total	$177,910

Determine the unit product cost of Product C using the ABC approach.

a. $47.73 per unit b. $53.07 per unit c. $58.11 per unit
		Determine the unit product cost of Product D using the ABC approach.
		a. $47.73 per unit b. $53.07 per unit c. $58.11 per unit