Cabigas Company manufactures two products, Product C and Product D. The company estimated it would incur $167,140 in manufacturing overhead costs during the current period. Overhead currently is applied to the products on the basis of direct labor-hours. Data concerning the current period's operations appear below:

	Product C			Product D
Estimated volume		2,000	units			2,700	units
Direct labor-hours per unit		2.00	hours			0.80	hour
Direct materials cost per unit	$	21.50			$	24.10
Direct labor cost per unit	$	24.00			$	9.60

Required:

The 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:

Activities	Estimated Overhead Costs		Expected Activity
			Product C	Product D	Total
Machine setups	$	13,630	130	160	290
Purchase orders		85,750	750	1,000	1,750
General factory		67,760	4,000	2,160	6,160
Total	$	167,140

Determine the unit product cost of each product for the current period using the activity-based costing approach. (Do not round your intermediate calculation. Round your final answer to 2 decimal places.)

	Product C	Product D
Unit product cost	$	$