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 $35.29 per unit, while product B has been assigned $8.25 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: Activity Driver es Cost Pools Machine setup Materials handling Electric power Activity Costs $ 261,000 153,000 38,000 Cost Drivers Setup hours Pounds of materials Kilowatt-hours Consumption 3,000 17,000 38,000 The following cost information pertains to the production of A and B, just two of Hakara's many products: Number of units produced Direct materials cost Direct labor cost Number of setup hours Pounds of materials used Kilowatt-hours Required: A 4,000 $ 37,000 B 20,000 $ 27,000 $ 41,000 $ 40,000 200 1,000 200 2,000 4,000 2,000 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