Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Home Work $ 30 $ 48 29 30 300 500 700 units 400 units Harbour has monthly overhead of $175,200, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 68,800 58,400 48,000 $175,200 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Number of machine hours Home 42 340 1,700 Work 58 390 1,300 Total 100 730 3,000 Required: 6. Calculate the production cost per unit for each of Harbour's products in an ABC system. (Round your intermediate calculations and final answers to 2 decimal places.) Home Work Unit Cost 7. Calculate Harbour's gross margin per unit for each product under an ABC system. (Round your intermediate calculations and final answers to 2 decimal places.) Home Work Gross Margin 8. Compare the gross margin of each product under the traditional system and ABC. (Round your answers to 2 decimal places.) Home Work Gross Margin (Traditional) Gross Margin (ABC)