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 $$31\mathrm{.}58$ per unit, while product B has been assigned $$8\mathrm{.}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:

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

Required:

Use activity$-$based costing to determine a unit cost for each product. $($Round your final answers to $2$ decimal places.$)$