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. These products are customized to some degree for specific customers. Data for the two products for the upcoming year follow: Direct materials cost per unit Direct labour cost per unit Direct labour-hours per unit Number of units produced Rascon Parcel $ 29.60 $ 23.40 $ 19.20 $ 4.80 0.80 0.40 29,000 122,000 Required: 1. The company's manufacturing overhead costs for the year are expected to be $862,000. Using the company's traditional costing system, compute the unit product costs for the two products. (Do not round intermediate calculations and round your final answers to 2 decimal places.) Rascon Parcel Unit product cost