Gotham Inc. has a total of $50,000 in production overhead costs. The companys products and related statistics follow.

	Product X	Product Y
Direct Material in Pounds	2,400	1,600
Direct labor hours	320	480
Machine Hours	720	280
Number of setups	54	96
Number of Units Produced	312	140

Additional data: The direct material was purchased for $8,000. One direct labor hour costs $20.

2A) Assume that Gotham uses direct labor hours to apply the overhead costs to the products. Determine the unit cost for product X?

2B) Assume that Gotham uses the following activity centers, cost drivers, and costs to apply overhead to products.

Cost Pool	Cost Driver	Overhead Cost
Utilities	# of machine hours	$15,500
Setup	# of setups	$9,500
Material Handling	# of pounds of material	$25,000

Determine the unit cost for product Y?

please show all work and equations