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 $21.86 per unit, while product B has been assigned $13.35 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 Activity Cost Pools Cost Drivers Consumption 4,000 Costs Machine setup Materials handling Electric power $284,000 Setup hours 70,000 72,000 Pounds of materials 14,000 36,000 Kilowatt-hours The following cost information pertains to the production of A and B, just two of Hakara's many products: A Number of units produced Direct materials cost 5,000 $24,000 $34, 000 $32,000 $35,000 10,000 Direct labor cost Number of setup hours 100 200 Pounds of materials used 2,000 2,000 2,000 Kilowatt-hours 4,000 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