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 $21.86 per unit, while product B has been assigned $13.35 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: Activity Activity Driver Cost Pools Conta Cost Drivers Consumption Machine setup $284,000 Setup hours Materials handling 70,000 Pounds of materials 14,000 Electric power 72,000 kilowatt-hours 36.000 4,000 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 5,000 10,000 $ 24,000 $34,000 $32,000 $35,000 100 200 2,000 2,000 2,000 4,000 Required: 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