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 $$19\mathrm{.}92$ per unit, while product B has been assigned $$11\mathrm{.}86$ 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 Drivers Activity Driver Consumption

Machine setup $ $284,000$ Setup hours $4,000$

Materials handling $75,000$ Pounds of materials $15,000$

Electric power $26,000$ Kilowatt$-$hours $26,000$

The following cost information pertains to the production of A and B$,$ just two of Hakara's many products:

A B

Number of units produced $5,00010,000$

Direct materials cost $ $25,000$ $ $33,000$

Direct labor cost $ $28,000$ $ $39,000$

Number of setup hours $100100$

Pounds of materials used $1,0002,000$

Kilowatt$-$hours $2,0002,000$

Required:

$1.$ Use activity$-$based costing to determine a unit cost for each product.