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 $$28\mathrm{.}75$ per unit, while product B has been assigned $$713$ 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 PoolsMachine setupMaterials handlingElectric powerActivity Costs$ $444,000140,00058,000$Cost DriversSetup hoursPounds of materialsKilowatt$-$hoursActivity DriverConsumption$6,00014,00029,000$The following cost information pertains to the production of A and B$,$ just two of Hakara's many products:Number of units producedDirect materials costDirect labor costNumber ot setun hoursPounds of materials usedKilowatt$=$hours$5,000$$ $39,000$$ $41,0002001,0004,00020,000$$ $33,000$$ $35,0001001,0002,000$Required:$1.$ Use activity$-$based costing to determine a unit cost for each product.True