Carson Weeks has been studying his department's profitability reports for the past six months. He has just completed a managerial accounting course and is beginning to question the company's approach to allocating overhead to products based on machine hours. The current department overhead budget of $990, 720 is based on 45, 500 machine hours. In an initial analysis of overhead costs, Carson has identified the following activity cost pools. Carson Weeks is taking the next step in his exploration of activity-based costing and wants to examine the overhead costs that would be allocated to two of the department's four products. He has gathered the following budget information about each product. Carson Weeks found that the budget included production of 580 units of Component 3F5 and 5, 800 units of Component T76. (a) Calculate the overhead cost per unit of Component 3FS and Component T76 under traditional costing using machine hours as the overhead application base. (Round overhead rates to 2 decimal places, e.g. 5.27 and round final answers to 2 decimal places, e.g. 52.75.) (b) Calculate the overhead cost per unit of Component 3FS and Component T76 underactivity-based costing. (Round overhead rates to 2 decimal places, e.g. 5.27 and round final answers to 2 decimal places, e.g. 52.75.)