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 $22.86 per unit, while product B has been assigned $7.39 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	$	516,000		Setup hours		6,000
Materials handling		105,000		Pounds of materials		21,000
Electric power		26,000		Kilowatt-hours		26,000

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			20,000
Direct materials cost	$	31,000		$	29,000
Direct labor cost	$	30,000		$	40,000
Number of setup hours		200			100
Pounds of materials used		1,000			2,000
Kilowatt-hours		4,000			2,000

Required:

1. Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal places.)

	Cost per Unit
Product A
Product B