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 $21.54 per unit, while product B has been assigned $12.77 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 Cost Pools Activity Costs Cost Drivers Consumption Machine setup $ 194,000 Setup hours 2,000 Materials handling 75,000 Pounds of materials 15,000 Electric power 60,000 Kilowatt-hours 30,000 The following cost information pertains to the production of A and B. just two of Hakara's many products: B Number of units produced 5,000 10,000 Direct materials cost $ 24,000 $ 34,000 Direct labor cost $ 30,000 $ 42,000 Number of setup hours 100 100 Pounds of materials used 2,000 2,080 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.) Cost per Unit Product A Product B