Campbell 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 Total units produced and sold Total sales revenue $ 24.40 $ 30.40 $ 15.20 4,400 $378,400 36.80 51.80 18.80 8,400 $1,041,600 Campbell allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $56,000 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.) b. Compute the profit for each product. Basco Boards Shimano Boards a. Cost per unit b. Profit