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 $27.80 per unit while product B has been assigned $13.23 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 Costs $ 360,000 Cost Driver Driver Consumption Machine setup Materials handling Electric power 4,000 17,000 25,000 Setup hours 85,000 Pounds of materials 50,000 Kilowatt-hours The following cost information pertains to the production of A and B, just two of its many products Number of units produced Direct materials cost Direct labor cost Number of setup hours Pounds of materials used Kilowatt-hours 10,000 $39,000 $38,000 $22,000 $27,000 200 2,000 4,000 4,000 100 2,000 2,000 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