Hakara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under th allocation system, product A has been assigned overhead of $21.86 per unit, while product B has been assigned $13.35 per unit. Management feels that an ABC system will prov and has collected the following cost pool and cost driver information: ide a more accurate allocation of the overhead costs Ac tivity Driver Consumption 4,000 14,000 36, 000 Activity Costs Cost Drivers Cost Pools Machine setup Materials handling Electric power $284,000 Setup hours 70,000 Pounds of materials 72,000 Kilowatt-hours g 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 5,000 10,000 $24,000 $34,000 $32,000 $35,000 200 2,000 2,000 2,000 4,000 100 Required 1. Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal pl Cost per Unit Product A Product B