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Hakara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this aliocation system, product A has

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Hakara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this aliocation system, product A has been assigned overhead of $21.86 per unit, while product 8 has been assigned $13.35 per unit Management feeis that an ABC system will provide a more accurate allocation of the overtheod costs and has collected the fotlowing 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 activty based costing to determine anit cost for each product (Round your final answers to 2 decimal places.)

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