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 $28.75 per unit, while product B has been assigned $7.13 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: 1. Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal places.)