Darter Company manufactures two products, Product F and Product G. The company expects to produce and sell 1,400 units of Product F and 1,800 units of Product G during the current year. The company currently uses an output based (units produced) approach to allocating overhead. Data relating to the company's three activity cost pools are given below for the current year: Total Activity Activity Cost Pool Total Cost Product F Product G Total

Machine Setups ..... $10,800 80 Setups 100 Setups 180 Setups

Purchase Orders...... $77,520 510 Orders 1010 Orders 1520 orders

General Factory....... $75,920 2240 hours 3600 hours 5840 hours

1. Determine the overhead cost per unit for each product using the current allocation approach (units produced). 2. Determine the overhead cost per unit for each product using ABC.