Flyer Corporation manufactures two products, Product A and Product B. Product B is of fairly recent origin, having been developed as an attempt to enter a market closely related to that of Product A. Product B is the more complex of the two products, requiring three hours of direct labor time per unit to manufacture compared to one and one-half hours of direct labor time for Product A. Product B is produced on an automated production line.

Overhead is currently assigned to the products on the basis of direct-labor-hours. The company estimated it would incur $396,000 in manufacturing overhead costs and produce 5,500 units of Product B and 22,000 units of Product A during the current year. Unit costs for materials and direct labor are:

	Product A	Product B
Direct material	$9	$20
Direct labor	$7	$15

Required:

The company's overhead costs can be attributed to four major activities. These activities and the amount of overhead cost attributable to each for the current year are given below:

Total Activity

Activity Cost Pools	Total Cost	Product A	Product B	Total
Machine setups required	$170,000	700	1,000	1,700
Purchase orders issued	37,000	300	200	500
Machine-hours required	91,000	4,000	9,000	13,000
Maintenance requests issued	98,000	400	600	1,000
	$396,000

Using the data above and an activity-based costing approach, determine the unit product cost of each product for the current year.