Hakara Company has been using diect iabor costs as the basis for assigning overhead to its many products. Under this allocation system, product A has been assigned overhead of $21.86 per unit, while product 8 has been assigned $13,35 per unit, Management feels that an ABC system wil provide a more accurate alocation of the overhead costs and has collected the following cost pool and cost diver information: The following cost information pertains to the production of A and B, just two of Hakara's many products: Required: 1. Use sctivty bosed costing to determine o unit cost for each product. (Round your final answers to 2 decimal places.)