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 $30.25 per unit, while product B has been assigned $6.97 per unit. Management feels that an Asystem will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information: Cost Pools: Machine setup Activity Costs $310,000 Materials handling Electric power 140,000 34,000 Cost Drivers Setup hours Pounds of materials Kilowatt-hours Activity Driver Consumption 5,000 20,000 34,000 The following cost information pertains to the production of A and B, just two of Hakara's many products: Number of units produced A 4,000 20,000 Direct materials cost Direct labor cost Number of setup hours Pounds of materials used Kilowatt-hours Required: $ 30,000 $ 26,000 $41,000 200 $ 25,000 200 1,000 1,000 4,000 4,000 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