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 $22.86 per unit, while product B has been assigned $7.39 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 Machine setup Electric power Activity Costs Cost Drivers Setup hours Activity Driver Consumption Materials handling $ 516,000 105,000 26,000 Pounds of materials Kilowatt-hours 6,000 21,000 26,000 The following 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 Required: A 5,000 B 20,000 $ 31,000 $ 29,000 $ 30,000 $ 40,000 200 100 1,000 2,000 4,000 2,000 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