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 $$24\mathrm{.}73$ per unit, while product $B$ has been assigned $$12\mathrm{.}26$ 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:

$\backslash$table$[[$Cost Pools,Activity Costs,Cost Drivers,$\backslash$table$[[$Activity Driver$],[$Consumption$]]],[$Machine setup,$$273,000,$Setup hours,$3,000],[$Materials handling,$76,000,$Pounds of materials,$19,000],[$Electric power,$62,000,$Kilowatt$-$hours,$31,000]]$

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

$\backslash$table$[[$Number of units produced,A$,$B$],[$Direct materials cost,$5,000,10,000],[$Direct labor cost,$41,000,$$$30,000$