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	$	24.80		$	37.60
Direct labor	$	30.80		$	52.60
Allocated overhead	$	15.40		$	19.60
Total units produced and sold		4,800			8,800
Total sales revenue	$	422,400		$	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

1. Compute the per-unit cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

2. Compute the profit for each product.