Harrison Company makes two products and uses a conventional costing system in which a single plantwide, predetermined overhead rate is computed based on direct labour-hours. Data for the two products for the upcoming year follow:

	Rascon			Parcel
Direct materials cost per unit	$	29.70		$	22.80
Direct labour cost per unit	$	22.40		$	4.20
Direct labour-hours per unit		0.80			0.30
Number of units produced		28,000			119,000

1.	The companys manufacturing overhead costs for the year are expected to be $864,000. Using the companys traditional costing system, compute the unit product costs for the two products.