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 $2376 per unit, while product B has been assigned $973 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 Pools Activity Driver Activity Costs Cost Drivers Consumption Machine setup $ 248.000 Setup hours 4,000 Materials handling 162,000 Pounds of materials 18,000 Electric power 23,000 Kilowatt-hours The following cost information pertains to the production of A and B, just two of Hakara's many products, 23.000 Number of units produced Direct materials cost Direct labor cost Number of setup hours Pounds of materiais used Kilowatt-hours 5, NO $ 23,000 $ 31,00 100 2,000 2,000 10,000 $ 22,000 $ 25,000 200 1,000 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 Product