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 $21.70 per unit, while product B has been assigned $10.44 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 Driver Cost Pools Activity Costs Cost Drivers Consumption Machine setup $ 340,000 Setup hours 5,000 Materials handling 100,000 Pounds of materials 20,000 Electric power 24,000 Kilowatt-hours 24,000 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 A 5,000 $ 36,000 $ 27,000 100 2,000 2,000 B 10,000 $ 30,000 $ 34,000 100 1,000 2,000 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