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 $27.90 per unit, while product B has been assigned $11.78 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 nsumption 3,000 12,000 30,000 Activity Costs Cost Drivers Cost Pools Machine setup $258,000 Setup hours Materials handl ing 96,00 Pounds of materials Electric power 30,000 Kilowatt-hours 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 Nunber of setup hours Pounds of materials used Kilowatt-hours 4,000 10,000 $23,000 $28,000 $40,000 $32,000 200 1,000 1,000 2,000 4,000 100 Required Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal places.) ProductA Product B