Gibson Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Basco Boards Shimano Boards Production costs Direct materials Direct labor Allocated overhead Total units produced and sold Total sales revenue $ 24.80 $ 30.80 $ 15.40 4,800 $ 422,400 $ 37.60 $ 52.60 $ 19.60 8,800 $1,126,400 Gibson allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $58,000 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.) b. Compute the profit for each product. Basco Boards Shimano Boards a. Cost per unit b. Profit