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 $$28\mathrm{.}75$ per unit, while product $B$ has been assigned $$7\mathrm{.}13$ 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:

$\backslash$table$[[$Cost Pools,Activity Costs,Cost Drivers,$\backslash$table$[[$Activity Driver$],[$Consumption$]]],[$Machine setup,$$444,000,$Setup hours,$6,000],[$Materials handling,$140,000,$Pounds of materials,$14,000],[$Electric power,$58,000,$Kilowatt$-$hours,$29,000]]$

The following cost information pertains to the production of A and $B,$ just two of Hakara's many products:

$\backslash$table$[[,$A$,$B$],[$Number of units produced,$5,000,20,000],[$Direct materials cost,$$39,000,$$$33,000$