Cullumber Industries has three activity cost pools and two products. It estimates production of 3,000 units of Product BC113 and 1,400 of Product AD908. Having identified its activity cost pools and the cost drivers for each pool, Cullumber accumulated the following data relative to those activity cost pools and cost drivers.

Annual Overhead Data										Use of Cost Drivers per Product
Activity Cost Pool		Cost Drivers		Estimated Overhead			Estimated Use of Cost Drivers per Activity			Product BC113		Product AD908
Machine set-up		Set-ups		$	21,156		41			26		15
Machining		Machine hours			112,240		4,880			976		3,904
Packing		Orders			29,280		480			144		336

Calculate the overhead cost per unit for each product. (Round answers to 2 decimal places, e.g. 15.25.)

	BC113	AD908
Overhead cost per unit	$enter a dollar amount rounded to 2 decimal places	$enter a dollar amount rounded to 2 decimal places