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 $28.26 per unit while product B has been assigned $11.09 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 Driver Driver Consumption Machine setup $ 128,000 Setup hours 2,000 Materials handling 84,000 Pounds of materials 14,000 Electric power 33,000 Kilowatt-hours 33,000 The following cost information pertains to the production of A and B, just two of its many products: A B Number of units produced 4,000 10,000 Direct materials cost $ 36,000 $ 25,000 Direct labor cost $ 34,000 $ 36,000 Number of setup hours 100 200 Pounds of materials used 1,000 1,000 Kilowatt-hours 2,000 4,000 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: