Hakara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation system, product A has been assigned overhead of $24.73 per unit, while product B has been assigned $12.26 per unit. Management feels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information: Cost Pools Activity Costs Cost Drivers Activity Driver Consumption Machine setup $ 273,000 Setup hours 3,000 Materials handling 76,000 Pounds of materials 19,000 Electric power 62,000 Kilowatt-hours 31,000 The following cost information pertains to the production of A and B, just two of Hakara's many products: A B Number of units produced 5,000 10,000 Direct materials cost $ 41,000 $ 30,000 Direct labor cost $ 24,000 $ 41,000 Number of setup hours 100 100 Pounds of materials used 1,000 1,000 Kilowatt-hours 2,000 2,000 Required: 1. Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal places.)?