Carlton's Kitchens makes two types of pasta makers: Strands and Shapes. The company expects to manufacture 60,000 units of Strands, which has a per-unit direct material cost of $12 and a per-unit direct labor cost of $45. It al expects to manufacture 40,000 units of Shapes, which has a per-unit material cost of $18 and a per-unit direct labor cost of $30. It is estimated that Strands will use 120,000 machine hours and Shapes will require 80,000 machine hours. Historically, the company has used the traditional allocation method and applied overhead at a rate of $21 per machine hour. It was determined that there were three cost pools, and the overhead for each cost pool is shown Machine Setups $90,000 Machine Processing Material Requisitions Total Overhead 4,000,000 110,000 $4,200,000 The cost driver for each cost pool and its expected activity is shown Strands Shapes Total Machine Setups 100 200 300 Machine Hours 120,000 80,000 200,000 80 120 200 Parts Requisitions A. What is the per-unit cost for each product under the traditional allocation method? Round your answers to two decimal places. Strands Shapes Total per unit costs 99 $ 90 B. What is the per-unit cost for each product under ABC costing? Round your answers to two decimal places. Strands Shapes Total cost $ $ C. Compared to ABC costing, was each product's overhead under- or overapplied? D. By how much was overhead under-or overapplied for each product? Round your answers to two decimal places. Overhead Amounts Strands Shapes