Determine the manufacturing cost per unit of each product line using ABC. What is the gross profit per unit?

The following data are for the two products produced by Tadros Company. Product A Product B Direct materials $15 per unit $24 per unit Direct labor hours 0.3 DLH per unit 1.6 DLH per unit Machine hours 0.1 MH per unit 1.2 MH per unit Batches 125 batches 225 batches Volume 10,000 units 2,000 units Engineering modifications 12 modifications 58 modifications Number of customers 500 customers 400 customers Market price $30 per unit $120 per unit The company's direct labor rate is $20 per direct labor hour (DLH). Additional information follows. Costs Driver Indirect manufacturing Engineering support $24,500 Engineering modifications Electricity 34,000 Machine hours Setup costs 52,500 Batches Nonmanufacturing Customer service 81,000 Number of customers