Gerald Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow. Gerald allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $54,000 per quarter, to the two products equally.

Compute the per-unit cost for each product. Round your figures to two decimal points.

Compute the profit for each product.

Gerald Boards produces two kinds of skateboards, Selected unit data for the two boards for the last quarter follow Basco Boards Shimano Boards Production costs $24 Direct materials Direct labor $51 Allocated overhead $15 $18 4,000 Total units produced and sold 8.000 $336,000 S960,000 Total sales revenue Gerald allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $54,000 per quarter, to the two products equally