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 $31.58 per unit, while product B has been assigned $8.69 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 Materials handling Electric power Activity Costs Cost Drivers $198,000 Setup hours 168, eee Pounds of materials 40, eee Kilowatt-hours Activity Driver Consumption 2,000 21, 4e, eee 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-hour's A B 4,690 20,000 $31,000 $33,eee $33,000 $33,eee 200 200 1,eee 2,eee 4.000 4, eee 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