Gerald Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow. Shimano Boards Basco Boards Production costs Direct materials $ 25.50 Direct labor $ 31.50 Allocated $ 15.75 overhead Total units 5,500 produced and sold Total sales revenue $503,250 $ $ $ 39.00 54.00 21.00 9,500 $1,282,500 Gerald allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $61,500 per quarter, to the two products equally. Required: a. Compute the per-unit cost for each product. (Round your answers to 2 decimal places.) Basco Boards Shimano Boards Cost per unit b. Compute the profit for each product. Basco Boards Shimano Boards Profit