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 $21.15 per unit, while product B has been assigned $10.74 per unit. Management. feets 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: The following cost information pertains to the production of A and B. Just two of Hakara's many products: Required: 1. Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal places.) Locke Data Processing reported expenses of $19.80 million for indirect labor, of which $12.87 mililon was for data analysis and $6.93 million was for data entry. Locke recorded 110,000 hours of data analysis and 330,000 hours of data entry. What are the actlvity-based rates for each area of direct labor