Executive Images Corporation produces two types of wooden bookends: plain and hand-carved. The following information about the production process is available:

	Plain	Hand-Carved
Number produced	120,000	75,000
Machine hours	95,000	25,000
Inspection hours	7,000	35,000
Revenues	$4,800,000	$4,400,000
Direct costs	$3,800,000	$3,100,000

Total factory overhead is $1,200,000. Of this overhead, $500,000 is related to utilities (cost driver = machine hours) and the remainder is related to quality control (cost driver = inspection hours).

A) If the Corporation uses ABC allocation method, what is the profit per unit of Plain bookend? Per unit of Hand-Carved bookend?

B) If the Corporation uses traditional method and allocates the factory overhead using machine hours, what is the profit per unit for each product?

Please show work and all equations used.