Hakara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation ystem, product A has been assigned overhead of $24.82 per unit while product B has been assigned $13.58 per unit Managemen eels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and ost driver information: Cost Pools Machine setup Materials handling Electric power Activity Costs Cost Drivers $158,008 Setup hours 112, eee Pounds of materials 25,880 Kilowatt-hours Activity Driver Consumption 2,800 16,000 25, Bee 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 lowattshus 5,800 18.080 $32, 341.00 $41,000 $38.00 100 200 1, 1.000 2, Bee 4.000 Required: uce activiy-based costing to determine a unit cost for each product (Round your final answers to 2 decimal places.) cost per Unit Product